Pensée juive sur Le Deutéronome 26:2

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׃

tu prendras des prémices de tous les fruits de la terre, récoltés par toi dans le pays que l’Éternel, ton Dieu, t’aura donné, et tu les mettras dans une corbeille; et tu te rendras à l’endroit que l’Éternel, ton Dieu, aura choisi pour y faire régner son nom.

Guide for the Perplexed

The law concerning the fruit of a tree in its fourth year has some relation to idolatrous customs, as has been stated by us (chap. xxxvii.), and is connected with the law concerning the fruit of a tree in its first three years. But it has in addition the same object as the law concerning the heave-offering (Deut. 18:4), the dough-offering (ḥallah) (Num. 15:20), the first-fruit (Exod. 23:19), and the first of the shearing (Deut. 18:4). For the first of everything is to be devoted to the Lord; and by doing so man accustoms himself to be liberal, and to limit his appetite for eating and his desire for property. The same is the reason why the priest took the shoulder, the two cheeks, and the maw (Deut. 18:3); the cheek being the first part of the body of animals, the right shoulder the first of the extremities of the body, and the maw the first of all inwards.