Biblical Context:
The account of David's census is found in two primary biblical texts: 2 Samuel 24 and 1 Chronicles 21. This event occurs during the latter part of King David's reign over Israel, a period marked by military success and national prosperity. Despite these achievements, David's decision to conduct a census of Israel's fighting men is portrayed as a significant transgression against God.

The Census:
In 2 Samuel 24:1, the narrative begins with the anger of the LORD burning against Israel, prompting David to take a census. The text states, "Again the anger of the LORD burned against Israel, and He incited David against them, saying, 'Go, take a census of Israel and Judah.'" In 1 Chronicles 21:1, the account attributes the incitement to Satan: "Then Satan rose up against Israel and incited David to take a census of Israel."

David instructs Joab, the commander of his army, to count the people of Israel from Dan to Beersheba. Despite Joab's objections, David insists on the census. The counting takes approximately nine months and twenty days, resulting in a total of 800,000 valiant men in Israel and 500,000 in Judah (2 Samuel 24:9).

Sin and Realization:
After the census is completed, David's conscience is troubled. He acknowledges his sin before God, saying, "I have sinned greatly in what I have done. Now, O LORD, please take away the iniquity of Your servant, for I have acted very foolishly" (2 Samuel 24:10). The sin is understood as a lack of trust in God's provision and protection, as David sought to measure his military strength rather than rely on divine support.

Divine Judgment:
God responds to David's confession through the prophet Gad, offering David a choice of three punishments: three years of famine, three months of fleeing from enemies, or three days of plague. David chooses to fall into the hands of the LORD, preferring His mercy over human retribution (2 Samuel 24:14).

The LORD sends a plague upon Israel, resulting in the death of 70,000 men from Dan to Beersheba. As the angel of the LORD approaches Jerusalem to destroy it, God relents and commands the angel to cease, demonstrating His mercy (2 Samuel 24:16).

The Altar at Araunah's Threshing Floor:
David is instructed by Gad to erect an altar to the LORD on the threshing floor of Araunah the Jebusite. David purchases the site, refusing to offer to God that which costs him nothing (2 Samuel 24:24). He builds the altar and offers burnt offerings and peace offerings. The LORD responds to David's sacrifices, and the plague is halted (2 Samuel 24:25).

Theological Implications:
The narrative of David's census underscores themes of divine sovereignty, human responsibility, and repentance. It highlights the importance of reliance on God rather than human strength or numbers. The incident also foreshadows the future significance of the site where the altar is built, as it becomes the location for Solomon's Temple (2 Chronicles 3:1).

Lessons and Reflections:
David's census serves as a cautionary tale about the dangers of pride and self-reliance. It reminds believers of the necessity of trusting in God's provision and the importance of repentance and humility before the LORD. The account also illustrates God's justice tempered with mercy, as He provides a means for atonement and restoration.