3 You shall come to the priest who shall be in those days, and tell him, I profess this day to Yahweh your God, that I am come to the land which Yahweh swore to our fathers to give us.
The covenant which he made with Abraham, His oath to Isaac, And confirmed the same to Jacob for a statute; To Israel for an everlasting covenant,
To show mercy towards our fathers, To remember his holy covenant, The oath which he spoke to Abraham, our father,
For men indeed swear by a greater one, and in every dispute of theirs the oath is final for confirmation. In this way God, being determined to show more abundantly to the heirs of the promise the immutability of his counsel, interposed with an oath; that by two immutable things, in which it is impossible for God to lie, we may have a strong encouragement, who have fled for refuge to take hold of the hope set before us.
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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.