2 You are to take a part of the first-fruits of the earth, which you get from the land which the Lord your God is giving you, and put it in a basket, and go to the place marked out by the Lord your God, as the resting-place of his name.
Give honour to the Lord with your wealth, and with the first-fruits of all your increase: So your store-houses will be full of grain, and your vessels overflowing with new wine.
And to take the first-fruits of our land, and the first-fruits of every sort of tree, year by year, into the house of the Lord; As well as the first of our sons and of our cattle, as it is recorded in the law, and the first lambs of our herds and of our flocks, which are to be taken to the house of our God, to the priests who are servants in the house of our God: And that we would take the first of our rough meal, and our lifted offerings, and the fruit of every sort of tree, and wine and oil, to the priests, to the rooms of the house of our God; and the tenth of the produce of our land to the Levites; for they, the Levites, take a tenth in all the towns of our ploughed land.
But let your hearts be turned to the place which will be marked out by the Lord your God, among your tribes, to put his name there; And there you are to take your burned offerings and other offerings, and the tenth part of your goods, and the offerings to be lifted up to the Lord, and the offerings of your oaths, and those which you give freely from the impulse of your hearts, and the first births among your herds and your flocks;
All the best of the oil and the wine and the grain, the first-fruits of them which they give to the Lord, to you have I given them. The earliest produce from their land which they take to the Lord is to be yours; everyone in your house who is clean may have it for his food.
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Commentary on Deuteronomy 26 Commentary Critical and Explanatory on the Whole Bible
CHAPTER 26
De 26:1-15. The Confession of Him That Offers the Basket of First Fruits.
2. Thou shalt take of the first of all the fruit of the earth—The Israelites in Canaan, being God's tenants-at-will, were required to give Him tribute in the form of first-fruits and tithes. No Israelite was at liberty to use any productions of his field until he had presented the required offerings. The tribute began to be exigible after the settlement in the promised land, and it was yearly repeated at one of the great feasts (Le 2:14; 23:10; 23:15; Nu 28:26; De 16:9). Every master of a family carried it on his shoulders in a little basket of osier, peeled willow, or palm leaves, and brought it to the sanctuary.
5. thou shalt say … A Syrian ready to perish was my father—rather, "a wandering Syrian." The ancestors of the Hebrews were nomad shepherds, either Syrians by birth as Abraham, or by long residence as Jacob. When they were established as a nation in the possession of the promised land, they were indebted to God's unmerited goodness for their distinguished privileges, and in token of gratitude they brought this basket of first-fruits.
11. thou shalt rejoice—feasting with friends and the Levites, who were invited on such occasions to share in the cheerful festivities that followed oblations (De 12:7; 16:10-15).
12-15. When thou hast made an end of tithing all the tithes of thine increase the third year—Among the Hebrews there were two tithings. The first was appropriated to the Levites (Nu 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (De 14:22, 23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (De 14:28, 29).
13. thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house—This was a solemn declaration that nothing which should be devoted to the divine service had been secretly reserved for personal use.
14. I have not eaten thereof in my mourning—in a season of sorrow, which brought defilement on sacred things; under a pretense of poverty, and grudging to give any away to the poor.
neither … for any unclean use—that is, any common purpose, different from what God had appointed and which would have been a desecration of it.
nor given ought thereof for the dead—on any funeral service, or, to an idol, which is a dead thing.