He began building on the second day of the second month in the fourth year of his reign

 2 Chronicles 3:1-17

Then Solomon began to build the temple of the Lord in Jerusalem on Mount Moriah, where the Lord had appeared to his father David. It was on the threshing floor of Araunah[a] the Jebusite, the place provided by David. He began building on the second day of the second month in the fourth year of his reign.

He overlaid the inside with pure gold. He paneled the main hall with juniper and covered it with fine gold and decorated it with palm tree and chain designs. He adorned the temple with precious stones. And the gold he used was gold of Parvaim. He overlaid the ceiling beams, doorframes, walls and doors of the temple with gold, and he carved cherubim on the walls.

He built the Most Holy Place, its length corresponding to the width of the temple—twenty cubits long and twenty cubits wide. He overlaid the inside with six hundred talents of fine gold. The gold nails weighed fifty shekels. He also overlaid the upper parts with gold.

Why?

Solomon built the Temple of the Lord with the best elements, fine decoration, and a strong foundation.

All of the Temple is a physical building, but most important is our heart with the Lord.

How?

Best Temple of the Lord finally still destroyed for the heart of the Israelites turned away from the Lord.