I am not a conspiracy theorist, but I have seen a pattern of visa denials and approvals in second-third tries. US Embassy in Nepal charges a hefty fee for the application and is now collecting twice-thrice amount from a single applicant.
While, the Embassy has all the rights to reject on fair grounds; a pattern indicates the end goal might be different. The issue is that there probably isn't much we can do anything about it; as we are the ones in need of those visas and to grant or not to grant is the Embassy's call.

Having said that, I agree with the advice to reapply. Money and land in Nepal isn't enough; you have to present actual proofs of why you would come back. A good job back home helps; if you have immediate family members for whom you would come back; show that reason. Anything that anchors you back to Nepal will help.

Keep trying till you get it.