Albert Barnes Commentary 2 Samuel 24:22

"And Araunah said unto David, Let my lord the king take and offer up what seemeth good unto him: behold, the oxen for the burnt-offering, and the threshing instruments and the yokes of the oxen for the wood:" — 2 Samuel 24:22 (ASV)

Here are oxen - This refers to the oxen that were at that very time threshing the grain on Araunah’s threshing floor (1 Chronicles 21:20; Deuteronomy 25:4).

Threshing instruments - This was a kind of sledge with iron teeth (Isaiah 41:15). It was drawn by two or four oxen over the grain on the floor.

Other instruments of the oxen - “That is, the harness of the oxen,” of which the yoke and perhaps some other parts were made of wood (see the marginal references; 1 Samuel 6:14).