וְאָמַרְתָּ֡ לִפְנֵי֩ יְהוָ֨ה אֱלֹהֶ֜יךָ בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכָל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃
ay sasabihin mo sa harap ng Walang-Hanggan na iyong Diyos: “Inalis ko na sa aking bahay ang banal na bahagi, at ibinigay ko na rin ito sa Levita, at sa dayuhan, sa ulila, at sa balo, ayon sa lahat ng Iyong utos na iniutos Mo sa akin; hindi ko nilabag ang alinman sa Iyong mga utos, at hindi ko rin nakalimutan ang mga ito.
Tze'enah Ure'enah
“I have given it to the Levite” [26:13]. One first had to separate the great terumah for the priest. Afterwards, one had to give the first tithe to the Levite. The Levite had to separate a tithe to give the priest, from his tithe. Then the Israelite had to separate a tithe, which he kept, to bring it to Jerusalem, and had to eat it in Jerusalem. Afterwards, he had to give the tithe for the poor in the third year of the Sabbatical cycle. When he brought the first fruits, he said and praised God that he had brought all the tithes and terumot.10Bahya, Deuteronomy, 26:13.
Rashi
ואמרת לפני ה' אלהיך THEN THOU SHALT SAY BEFORE THE LORD THY GOD — Make the declaration (lit., confess) that you have given your tithes (Sifrei Devarim 303:5).
Ibn Ezra
I have removed that which is holy i.e., the tithe. Moreover, I have not stored it up; rather, I have given it to those to whom I am obliged to give it.
Rabbeinu Bahya
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בערתי הקדש מן הבית I HAVE REMOVED THE HALLOWED THINGS FROM THE HOUSE — this refers to the “Second Tithe” which is termed קדש (cf. Leviticus 27:30 and Rashi thereon) and the “fruit of the vineyard in the fourth year of its growth” (נטע רבעי which is also termed קדש; cf. Leviticus 19:24) (Sifrei Devarim 303:6; Mishnah Maaser Sheni 5:10). Scripture teaches you that if he has delayed his “Second Tithes” of the first two years of the Shemitta period and has not taken them up to Jerusalem he must bring them up now (Mishnah Maaser Sheni 5:10).