Adam Clarke on 2 Samuel 24:1

He moved David against them - God could not be angry with David for numbering the people if he moved him to do it; but in the parallel place (1Chr 21:1) it is expressly said, Satan stood up against Israel, and provoked David to number Israel. David, in all probability, slackening in his piety and confidence toward God, and meditating some extension of his dominions without the Divine counsel or command, was naturally curious to know whether the number of fighting men in his empire was sufficient for the work which he had projected. See more on 2Sam 24:10 (note). He therefore orders Joab and the captains to take an exact account of all the effective men in Israel and Judah. God is justly displeased with this conduct, and determines that the props of his vain ambition shall be taken away, either by famine, war, or pestilence.