פירוש על דברים 26:1

והיה כי תבוא … וירשתה וישבת בה AND IT SHALL BE, WHEN YOU COME IN [UNTO THE LAND …] AND POSSESS IT AND SETTLE THEREIN — This tells us that they (the Israelites) were not under the obligation to bring first fruits until they had conquered the land and divided it (cf. Kiddushin 37b).

והיה כי תבא, "It will be when you come, etc." The Torah introduces this paragraph with the word והיה, indicating a joyous event; the message is that the only true reason for being joyful is when one is privileged to live in the Holy Land. Compare what David had to say about the return to Zion, i.e. (Psalms 126,2) "then our mouths will be filled with laughter."

This teaches that they were not obligated to bring the first fruits, etc. You might ask why did Rashi not explain this earlier in parshas Shoftim (17:14) in the section [dealing with the appointing] a king, for there too it is written, “and inherit it and live in it”? The answer is that Rashi wants to explain why here it says, “And you inherit it and settle it.” For the [the law derived from these words] could be derived from the section dealing with [appointing] a king since we derive [from the term] “come” “come” from each other. Just as there they are not obligated [to appoint a king] until after the conquering and apportioning [the Land], so too here. And there is a tradition that this gezeira shava is a halacha given to Moshe at Sinai as Rashi explains in parshas Shelach Lecha (Bamidbar 15:18) regarding challah. [He comments there on the verse], “At your coming to the land,” that, “This [term] 'coming' is different from all the 'comings' in the Torah, etc. because Scripture specified with one of them, etc.” I.e., since it specified regarding [the obligation of appointing] a king, that it does not apply until after inheritance and settling [the Land], so too with all of them. Thus we see that this is an absolute gezeira shava. And if so, why does the verse here need to write “and you inherit it and settle it”? Rashi answers, “This teaches that they were not obligated to bring the first fruits, etc.” Apparently this verse is talking about eating [fruits], so one might have thought there is an obligation to bring first fruits immediately [after arriving in the Land] before benefiting from them, as we say (Berachos 35a), “Whoever benefits from this world without a blessing is considered as if he committed sacrilege,” and we would not have applied the gezeira shava from [appointing] a king. Therefore Rashi has to explain explicitly, “'And you inherit it and settle it,' [This teaches, etc.”] However, above in parshas Shoftim [the verse also has to specify that it is only after settlement, as] we would not learn this from first fruits, because one might think that they are obligated to appoint a king immediately they enter the Land, because the king is appointed to lead them in war, and there is no greater need for this than during the conquest and apportionment, since that is the main time of war. Therefore the verse there has to explain [by saying], “And inherit it and settle in it,” that this [appointing] is only after conquest and apportionment, in order that they give credit for the conquest to the Holy One and not to a mortal king.