Midrasch zu Dewarim 26:2

R. Yoshiyah says: What is the intent of (Ibid.) "which He swore to your forefathers to give to you": From (Devarim 26:2) "then you shall take of all the fruits of the earth," I might think that all of the land is intended; you, therefore, reason thus: It is written here (Exodus) "swearing," and there (Devarim, Ibid. 3) "swearing." Just as here, the land of five nations (is intended); there, too, the land of five nations.

And he gave unto Moses, when he had made an end of speaking (Exod. 31:18). R. Tanhuma began the discussion with the verse: Unto Thee, O Lord, belongeth righteousness, but unto us confusion of face (Dan. 9:7). R. Nehemiah declared: Even though we believe that we have acted righteously before You, if we examine our actions we are abashed. There is no time at which we may come before You with confidence except when we bring our offerings to Your house, as it is said: When thou hast made an end of tithing all the tithes of thine increase (Deut. 26:2). This entire subject is explained in the section Look forth from Thy holy habitation … and bless Thy people Israel (Deut. 26:15).

(Exodus 23:19) "The first of the first-fruits of your land": What is the intent of this section? (Devarim 26:2) "Then you shall take of the first of all the fruits of the earth" tells me only of fruits per se. Whence do I derive (the same for) first-fruits which he trod into liquids? From (Ibid.) "shall you bring to the house of the L rd your G d" — in any event. And what is the difference between the former (i.e., fruits) and the latter (i.e., liquids)? The first — he brings and recites (the bikkurim declaration); the second — he brings and does not recite. "the first-fruits of your land": to exclude (from the mitzvah of bikkurim) tenant-farmers, renters, thieves and extortionists. (Devarim 26:3) "which the L rd swore to our fathers": to exclude proselytes and servants. (Ibid.) "which the L rd your G d gives to you (singular)": to exclude women, tumtum (indeterminate gender), and hermaphrodite. Does this imply that they are excluded from reading (the bikkurim declaration) or from bringing (the fruit)? It is, therefore, written (Exodus 23:19) "shall you bring" — in any event. And what is the difference between the former and the latter? The former bring and read; the latter bring and do not read.

(Devarim 26:2) "And you shall put (them) in a basket": We are hereby apprised that they require (being handed to the Cohein in) a vessel.

(Devarim 26:2) "and you shall say to him": that you are not ungrateful for (His) good.