Bible Notes Online - Deuteronomy 26 - ESV
Commentary

v1: A verse of certainty; "when you have entered the land...and have taken possession of it" - God had promised great things for His people, and those things would certainly come to pass.

v2: First fruits from the land were to be given to God, as a sign of gratitude. This was to be brought to the chosen place, and to the priest, and God's faithfulness declared.

v5-10: The wording given here was a reminder of past blessings. God had chosen one man and his family, which had become a great nation. Although they were mistreated, God delivered them form Egypt, and brought them into the promised land.

The offering was a person returning to God what God had given. The offering was made to the Lord God, with the worshipper being prostrate or kneeling. Later it is possible that psalms were sung also.

v11: In this way, the people rejoiced in all that God had given them.

v12-15: In the third year a tithe was to be given in addition to the offering of first fruits. This was for those who did not or could not provide for themselves; Levites, foreigners, fatherless and widows. The worshipper was given a form of words, to declare his obedience, and to ask for God's blessing upon the land and the people.

v16-19: The covenant was renewed;

v16: The covenant involved obedience to the commands of God.

v17: Knowing God - "the Lord is your God"

Obedience - "that you will walk in His ways, that you will keep His decrees, commands, and laws, and that you will obey Him"

v18: Security - "you are His people, His treasured possession"

v19: Privilege - "He has declared that He will set you...high above all the nations"