10 So here I am. I've brought the firstfruits of what I've grown on this ground you gave me, O God. 11 And rejoice! Celebrate all the good things that God, your God, has given you and your family; you and the Levite and the foreigner who lives with you.

12 Every third year, the year of the tithe, give a tenth of your produce to the Levite, the foreigner, the orphan, and the widow so that they may eat their fill in your cities. 13 And then, in the Presence of God, your God, say this: I have brought the sacred share, I've given it to the Levite, foreigner, orphan, and widow. What you commanded, I've done. I haven't detoured around your commands, I haven't forgotten a single one.

Matthew Henry's Commentary on Deuteronomy 26:10-13

Commentary on Deuteronomy 26:1-11

(Read Deuteronomy 26:1-11)

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.

Commentary on Deuteronomy 26:12-15

(Read Deuteronomy 26:12-15)

How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.