Question

why did the poet not offered the money to buy another ball​

Answer 1

The poet does not offer him money to buy another ball because according to him, money or another ball is worthless. The boy was trying to understand his first responsibility as he had lost something, which could not be brought back.

Answer 2

The poet wants him to be able to cope with his loss. He does not offer him 'money' to buy another ball because he wants the boy to understand that money cannot buy everything. He wants him be responsible enough to let go off things and move on in life. Once something is lost, it may never be restored.