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Deuteronomy 26:1

Albert Barnes
Notes on the Whole Bible

Two liturgical enactments having a clear and close reference to the whole of the preceding legislation, form a most appropriate and significant conclusion to it, namely,

(1) the formal acknowledgment in deed and symbol of God‘s faithfulness, by presentment of a basket filled with firstfruits, and in word by recitation of the solemn formula prescribed in Deuteronomy 26:3, Deuteronomy 26:5-10; and

(2) the solemn declaration and profession on the part of each Israelite on the occasion of the third tithe Deuteronomy 26:12.

Matthew Henry
Concise Bible Commentary
When God has made good his promises to us, he expects we should own it to the honour of his faithfulness. And our creature comforts are doubly sweet, when we see them flowing from the fountain of the promise. The person who offered his first-fruits, must remember and own the mean origin of that nation, of which he was a member. A Syrian ready to perish was my father. Jacob is here called a Syrian. Their nation in its infancy sojourned in Egypt as strangers, they served there as slaves. They were a poor, despised, oppressed people in Egypt; and though become rich and great, had no reason to be proud, secure, or forgetful of God. He must thankfully acknowledge God's great goodness to Israel. The comfort we have in our own enjoyments, should lead us to be thankful for our share in public peace and plenty; and with present mercies we should bless the Lord for the former mercies we remember, and the further mercies we expect and hope for. He must offer his basket of first-fruits. Whatever good thing God gives us, it is his will that we make the most comfortable use we can of it, tracing the streams to the Fountain of all consolation.