Deuteronomy 26:1

1.And it shall be when thou art come. The Israelites are commanded to offer their first-fruits, for the same reason that they were to pay the tribute for every soul; viz., that they might confess that they themselves, and all that they had, belonged to God. This was the only distinction, that the tribute was a symbol of their emancipation, that they might acknowledge themselves to be free, as having been redeemed by the special mercy of God; but by the firstfruits they testified that the land was tributary to God, and that they were masters of it by no other title than as tenants at will, so that the direct sovereignty and property of it remained with God alone. This, then, was the object of the first-fruits, that they might renew every year the recollection of their adoption; because the land of Canaan was given to them as their peculiar inheritance, in which they were to worship God in piety and holiness, and at the same time reflect that they were not fed promiscuously, like the Gentiles, by God, but like children; whence also their food was sacred. But we shall have to speak again elsewhere of the first-fruits, in as much as they were a part of the oblations; yet it was necessary to insert here their main object, that we might know that they were appointed to be offered by the people, in pious acknowledgment that their food was received from God, and to shew that, being separated from other nations, they were dependent upon the God of Israel alone.