Pochettino spent five and a half years in north London, and took Spurs to the 2019 Champions League final.
He said, "I think it's an easy answer, no. What's most important is how you perceive the future of the clubs. You must understand the philosophy and the future of the club.
"You can not accept the offer from Tottenham knowing, being realistic in the project, that the priority is to build a stadium and spend maybe £1.2billion, that is going to demand a big effort.
"Tottenham needed to build this stadium because Tottenham is a massive club with a massive fan base and I think today they built this legacy.
"[Not being able] to sign these type of players without this type of support that the club now have, where the club can be in the market with the income they can produce, I think it's a thing that you need to accept.
"Of course there's a temptation to act like our neighbours, but I knew very well that there were some aspects that we needed to follow."