Charles Ellicott 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)

And Araunah said. —Araunah, having heard David’s errand, has not a moment’s hesitation. That his threshing-floor is to be turned into the place of an altar, he at once considers as settled; but he would have preferred to make it a gift.