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

(m) That is, abundantly, for as some write, he was king of Jerusalem before David won the tower.

Jamieson-Fausset-Brown Bible Commentary

23. All these things did Araunah, as a king, give-Indicating, as the sense is, that this man had been anciently a heathen king or chief, but was now a proselyte who still retained great property and influence in Jerusalem, and whose piety was evinced by the liberality of his offers. The words, "as a king," are taken by some to signify simply, "he gave with royal munificence."

Matthew Henry's Concise Commentary

24:18-25 God's encouraging us to offer to him spiritual sacrifices, is an evidence of his reconciling us to himself. David purchased the ground to build the altar. God hates robbery for burnt-offering. Those know not what religion is, who chiefly care to make it cheap and easy to themselves, and who are best pleased with that which costs them least pains or money. For what have we our substance, but to honour God with it; and how can it be better bestowed? See the building of the altar, and the offering proper sacrifices upon it. Burnt-offerings to the glory of God's justice; peace-offerings to the glory of his mercy. Christ is our Altar, our Sacrifice; in him alone we may expect to escape his wrath, and to find favour with God. Death is destroying all around, in so many forms, and so suddenly, that it is madness not to expect and prepare for the close of life.