George Marshall said his plan was "Directed against hunger. poverty, desparation and chaos". So why did the USSR refuse Marshall Aid?
They saw it as a form of American imperialism in Europe.
After 1945, Europe was very quickly divided into US dominated West and Soviet dominated East.
AS far as Stalin was concerned, The Marshall Plan was an economic strategy to preserve capitalism in Europe as a direct challenge to the control economies of the Soviet Union and her East European allies.
In so doing it also had a political objective. This was spreading US hegemony and imperialism throughout Europe in order to further the aims of both the USA and capitalism at the expense of communism and the Soviet Union.
Stalin also saw it as an attempt to support the form of governments which had devastated the Soviet Union during World War 2 with the loss of 27 million Soviet lives.