1 And it shall be, when thou art come in unto the land which Jehovah thy God giveth thee for an inheritance, and possessest it, and dwellest therein,
Now this is the commandment, the statutes, and the ordinances, which Jehovah your God commanded to teach you, that ye might do them in the land whither ye go over to possess it; that thou mightest fear Jehovah thy God, to keep all his statutes and his commandments, which I command thee, thou, and thy son, and thy son's son, all the days of thy life; and that thy days may be prolonged. Hear therefore, O Israel, and observe to do it; that it may be well with thee, and that ye may increase mightily, as Jehovah, the God of thy fathers, hath promised unto thee, in a land flowing with milk and honey. Hear, O Israel: Jehovah our God is one Jehovah: and thou shalt love Jehovah thy God with all thy heart, and with all thy soul, and with all thy might. And these words, which I command thee this day, shall be upon thy heart; and thou shalt teach them diligently unto thy children, and shalt talk of them when thou sittest in thy house, and when thou walkest by the way, and when thou liest down, and when thou risest up. And thou shalt bind them for a sign upon thy hand, and they shall be for frontlets between thine eyes. And thou shalt write them upon the door-posts of thy house, and upon thy gates. And it shall be, when Jehovah thy God shall bring thee into the land which he sware unto thy fathers, to Abraham, to Isaac, and to Jacob, to give thee, great and goodly cities, which thou buildest not,
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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.