Verses 1-9 What is done in works of piety and charity, should be done willingly, not by constraint; for God loves a cheerful giver. David set a good example. This David offered, not from constraint, or for show; but because he had set his affection to the house of God, and thought he could never do enough towards promoting that good work. Those who would draw others to good, must lead the way themselves.
Verses 10-19 We cannot form a right idea of the magnificence of the temple, and the buildings around it, about which such quantities of gold and silver were employed. But the unsearchable riches of Christ exceed the splendour of the temple, infinitely more than that surpassed the meanest cottage on earth. Instead of boasting of these large oblations, David gave solemn thanks to the Lord. All they gave for the Lord's temple was his own; if they attempted to keep it, death would soon have removed them from it. They only use they could make of it to their real advantage, was, to consecrate it to the service of Him who gave it.
Verses 20-25 This great assembly joined with David in adoring God. Whoever is the mouth of the congregation, those only have the benefit who join him, not by bowing down the head, so much as by lifting up the soul. Solomon sat on the throne of the Lord. Solomon's kingdom typified the kingdom of the Messiah, whose throne is the throne of the Lord.
Verses 26-30 When we read the second book of Samuel, we could scarcely have expected to behold David appear so illustrious in his closing scene. But his repentance had been as remarkable as his sin; and his conduct during his afflictions, and towards the end of his life, appears to have had a good effect on his subjects. Blessed be God, even the chief of sinners may hope for a glorious departure, when brought to repent and flee for refuge to the Saviour's atoning blood. Let us mark the difference between the spirit and character of the man after God's own heart, living and dying, and those of worthless professors, who resemble him in nothing but their sins, and who wickedly try to excuse their crimes by his sins. Let us watch and pray, lest we be overcome by temptation, and overtaken by sin, to the dishonour of God, and the wounding of our own consciences. When we feel that we have offended, let us follow David's example of repentance and patience, looking for a glorious resurrection, through our Lord Jesus Christ.