2 Samuel 24:23

All these things did Araunah, as a king, give unto the king. And Araunah said unto the king, The LORD thy God accept thee.

David's proud act in numbering Israel brought pestilence that destroyed seventy thousand. After he humbled himself and confessed his proud sin, he was directed through the prophet to make atonement, and his repentance was accepted because his heart was in the work. Araunah freely offered him his threshing-floor on which to build an altar to the Lord, together with cattle and everything needful for sacrifice.

David refused to receive it as a gift and insisted on buying it for full price, for he would not come before the Lord with an offering that cost him nothing. The Lord would accept the sacrifice that David himself was willing to make. There David offered burnt-offerings and peace-offerings for his sin and interceded for Israel as the sheep. God accepted the offering by sending fire from heaven to consume the sacrifice, and commanded the angel stretched out over Jerusalem to put his sword into its sheath and cease destroying.