Albert Barnes Commentary Deuteronomy 26:1

"And it shall be, when thou art come in unto the land which Jehovah thy God giveth thee for an inheritance, and possessest it, and dwellest therein," — Deuteronomy 26:1 (ASV)

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 the presentation of a basket filled with firstfruits, and in word by the recitation of the solemn formula prescribed in Deuteronomy 26:3, Deuteronomy 26:5–10;
2. The solemn declaration and profession on the part of each Israelite on the occasion of the third tithe (Deuteronomy 26:12).