Rashi offers two reasons:
1) Solomon knew the Temple would one day be destroyed, and he did not want the heathen nations to say that it was destroyed as retribution for King David having gotten the materials for the Temple (gold, silver, etc.) by conquering and pillaging other nations.
2) Since there was a 3-year famine in the days of King David, the money that David set aside for the Temple should have been used to feed the poor and save them from starving to death. Solomon felt his father misappropriated this money and did not want to benefit from it, or use it in the construction of the Holy Temple.