The dragon Smaug stole it.
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To Reclaim their stolen gold from Smaug the Dragon.
A share in Smaug's treasure and adventure.
The dwarves are interested in (as dwarves are wont to be) tales of gold and treasure, and Beorn, having little use for these items - - he has everything he needs - - is not interested in material wealth.
Because the dragon had taken the treasure from the dwarfs, so they wanted to reclaim as much of it as they could.Answer:Tolkien's dwarves are patterned after the Germanic and Norse dwarves. It is the nature of such dwarves to want as much treasure as they can get and keep it, this is much the same as the nature of dragons. Unlike dragons who saw the possession of gold as a good thing in itself and mostly sat and slept on their huge hoard, dwarves were skilled metal workers and viewed the treasure they hoarded as valuable for both its intrinsic value and its role as a raw material for their metal working. The magic of gold and jewels were essential for the amulets and weapons they produced.
The dwarves were cheerful because they had finally taken their kingdom of the Lonely Mountain after the great dragon Smaug was defeated by the Lake men. Bilbo was unhappy because when he was back at the shire, he always wished to go back and see the dwarves of the Lonely Mountain and wander the paths of Mirkwood.