Biblical Context:
The account of God's refusal of David's plan to build a temple is primarily found in 2 Samuel 7 and 1 Chronicles 17. King David, having established his reign and secured peace for Israel, desired to build a permanent dwelling place for the Ark of the Covenant, which symbolized God's presence among His people. Up to that point, the Ark resided in a tent, the Tabernacle, which had been used since the time of Moses.

David's Proposal:
David expressed his intention to the prophet Nathan, saying, "Here I am, living in a house of cedar, while the ark of God remains in a tent" (2 Samuel 7:2). David's desire was rooted in his devotion to God and his wish to honor Him with a magnificent temple.

God's Response:
Initially, Nathan encouraged David to proceed with his plan, but that night, God spoke to Nathan, instructing him to deliver a different message to David. God said, "Are you the one to build for Me a house to dwell in? For I have not dwelt in a house from the day I brought the Israelites up out of Egypt to this day, but I have moved about with a tent as My dwelling" (2 Samuel 7:5-6). God reminded David that He had never asked any of the leaders of Israel to build Him a house of cedar.

The Davidic Covenant:
Instead of allowing David to build the temple, God established a covenant with him, known as the Davidic Covenant. God promised to make David's name great and to establish his dynasty. He declared, "When your days are fulfilled and you rest with your fathers, I will raise up your offspring after you, who will come from your own body, and I will establish his kingdom. He will build a house for My name, and I will establish the throne of his kingdom forever" (2 Samuel 7:12-13). This prophecy pointed to Solomon, David's son, who would build the temple, and ultimately to the Messiah, Jesus Christ, who would establish an eternal kingdom.

Reasons for Refusal:
While the text does not explicitly state all the reasons for God's refusal, several factors can be inferred. David was a man of war, and God may have desired a man of peace, like Solomon, to construct the temple. Additionally, God's plan often transcends human understanding, and His timing and purposes are perfect.

David's Reaction:
David responded with humility and gratitude. He went before the Lord and prayed, "Who am I, O Lord GOD, and what is my house, that You have brought me this far?" (2 Samuel 7:18). David accepted God's will and praised Him for His promises and faithfulness.

Theological Significance:
This narrative highlights the sovereignty of God in His plans and purposes. It underscores the principle that God's ways are higher than human ways and that His plans are ultimately for the good of His people and the glory of His name. The Davidic Covenant is a pivotal moment in redemptive history, pointing to the coming of Christ, the ultimate fulfillment of God's promise to establish an everlasting kingdom.