10 'And now, lo, I have brought in the first of the fruits of the ground which thou hast given to me, O Jehovah;—and thou hast placed it before Jehovah thy God, and bowed thyself before Jehovah thy God, 11 and rejoiced in all the good which Jehovah thy God hath given to thee, and to thy house, thou, and the Levite, and the sojourner who 'is' in thy midst.

12 'When thou dost complete to tithe all the tithe of thine increase in the third year, the year of the tithe, then thou hast given to the Levite, to the sojourner, to the fatherless, and to the widow, and they have eaten within thy gates, and been satisfied, 13 and thou hast said before Jehovah thy God, I have put away the separated thing out of the house, and also have given it to the Levite, and to the sojourner, and to the orphan, and to the widow, according to all Thy command which Thou hast commanded me; I have not passed over from Thy commands, nor have I forgotten.

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.