The angel of the Lord responded when David repented (18). David was to make a sacrifice on the threshing floor of Araunah the Jebusite. (18) This is the place that Abraham was about to offer Isaac as a sacrifice. This is the sight where David would prepare the temple to be built.
Everyone saw the angel with his sword drawn; Araunah, his sons, David, Gad, and the elders of Israel. The angel of the Lord was standing about ready to kill Araunah and his sons as part of the punishment that resulted in David counting the fighting men. No wonder Araunah was so willing to give the rocky mounting plateau (23). Even David who had fought many battles was afraid (30).
David insisted on paying the full price saying, “I will not take for the LORD what is yours, or sacrifice a burnt offering that costs me nothing.” (24) The Lord requires a tenth of income to be given.
David’s sacrifice was more than the tithe. The sacrifice was to be an atonement to the LORD for David’s arrogant sin. Often offerings hurt. Offerings will be painful at times. “Though there is pain in the sacrifice…” is how a modern Christian worship song goes. (I can’t remember the rest right now.) Sacrifice can be a part of worship.