Albert Barnes Commentary Leviticus 19:23

"And when ye shall come into the land, and shall have planted all manner of trees for food, then ye shall count the fruit thereof as their uncircumcision: three years shall they be as uncircumcised unto you; it shall not be eaten." — Leviticus 19:23 (ASV)

Fruit ... uncircumcised - that is, unfit for presentation to Yahweh. In regard to its spiritual lesson, this law may be compared with the dedication of the first-born of beasts to Yahweh (Exodus 13:12; Exodus 34:19). Its meaning in a moral point of view was plain, and tended to illustrate the spirit of the whole Law.