Complete Commentary on the Whole Bible, by Matthew Henry, at sacred-texts.com
(Deu 26:1-11) Confession in offering the first-fruits.
(Deu 26:12-15) The prayer after disposal of the third year's tithe.
(Deu 26:16-19) The covenant between God and the people.
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.
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.
Moses here enforces the precepts. They are God's laws, therefore thou shalt do them, to that end were they given thee; do them, and dispute them not; do them, and draw not back; do them, not carelessly and hypocritically, but with thy heart and soul, thy whole heart and thy whole soul. We forswear ourselves, and break the most sacred engagement, if, when we have taken the Lord to be our God, we do not make conscience of obeying his commands. We are elected to obedience, Pe1 1:2; chosen that we should be holy, Eph 1:4; purified a peculiar people, that we might not only do good works, but be zealous in them, Tit 2:14. Holiness is true honour, and the only way to everlasting honour.