2 that you shall take of the first of all the fruit of the ground, which you shall bring in from your land that Yahweh your God gives you; and you shall put it in a basket, and shall go to the place which Yahweh your God shall choose, to cause his name to dwell there.
Honor Yahweh with your substance, With the first fruits of all your increase: So your barns will be filled with plenty, And your vats will overflow with new wine.
and to bring the first fruits of our ground, and the first fruits of all fruit of all manner of trees, year by year, to the house of Yahweh; also the firstborn of our sons, and of our cattle, as it is written in the law, and the firstborn of our herds and of our flocks, to bring to the house of our God, to the priests who minister in the house of our God; and that we should bring the first fruits of our dough, and our heave-offerings, and the fruit of all manner of trees, the new wine and the oil, to the priests, to the chambers of the house of our God; and the tithes of our ground to the Levites; for they, the Levites, take the tithes in all the cities of our tillage.
But to the place which Yahweh your God shall choose out of all your tribes, to put his name there, even to his habitation shall you seek, and there you shall come; and there you shall bring your burnt offerings, and your sacrifices, and your tithes, and the heave-offering of your hand, and your vows, and your freewill-offerings, and the firstborn of your herd and of your flock:
All the best of the oil, and all the best of the vintage, and of the grain, the first fruits of them which they give to Yahweh, to you have I given them. The first-ripe fruits of all that is in their land, which they bring to Yahweh, shall be yours; everyone who is clean in your house shall eat of it.
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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.