Deuteronómio 26:2 Midrash: Mekhilta DeRabbi Yishmael, Midrash Tanchuma & Sifrei Devarim

וְלָקַחְתָּ֞ מֵרֵאשִׁ֣ית ׀ כָּל־פְּרִ֣י הָאֲדָמָ֗ה אֲשֶׁ֨ר תָּבִ֧יא מֵֽאַרְצְךָ֛ אֲשֶׁ֨ר יְהוָ֧ה אֱלֹהֶ֛יךָ נֹתֵ֥ן לָ֖ךְ וְשַׂמְתָּ֣ בַטֶּ֑נֶא וְהָֽלַכְתָּ֙ אֶל־הַמָּק֔וֹם אֲשֶׁ֤ר יִבְחַר֙ יְהוָ֣ה אֱלֹהֶ֔יךָ לְשַׁכֵּ֥ן שְׁמ֖וֹ שָֽׁם׃

Entonces tomarás de las primicias de todos los frutos de la tierra, que sacares de tu tierra que SEÑOR tu Dios te da, y lo pondrás en un canastillo, é irás al lugar que SEÑOR tu Dios escogiere para hacer habitar allí su nombre.

Mekhilta DeRabbi Yishmael

(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.
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Mekhilta DeRabbi Yishmael

"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.
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Midrash Tanchuma

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).
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Mekhilta DeRabbi Yishmael

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