ציטירנדיקער פּירוש אויף דברים 26:15

Who is this who appears [ha-nishkafah]? A reference to shekhinah, as Scripture says: “The Lord looked forth [hishkif] from heaven at the children of man” [Ps. 14:2];¹⁹⁸Shekhinah is the power of providence, coming forth from “heaven” or tiferet. “Look forth [hashkifah] from Your holy dwelling” [Deut. 26:15].

פסח הוא לה, “it is a Passover offering for the Lord.” The reason that the offering is called “Passover,” is because G-d passed over the houses of the Israelites marked with the blood of the lamb when killing the respective firstborn inside them. The fact that you had performed all the activities He had demanded of you, enabled the attribute of Justice to skip your homes. We encounter something similar in a prayer composed by Moses in Deuteronomy 26,15: השקיפה ממעון קדשך מן השמים, “look down (benignly) from Your holy residence, from heaven;” (recited by the farmer who announced that he had complied with all the tithes applicable to his harvest)

מכאן אמרו – since it is written (Deuteronomy 26:15): “[and bless Your people Israel] and the soil You have given us.”

And for confession - this is not [included in the] proper reading, since even one who does not own any land can confess as to his tithes, and is able to say "and bless Your people Israel and the soil you have given us" (Deuteronomy 26:15). It is not similar to the first fruits [bikkurim] where one must [be able to truthfully] say "which You have given me" (Deuteronomy 26:10).

וישקיפו [AND THE MEN] GLANCED — Wherever the Hiphil form of שקף occurs in the Scriptures it denotes taking notice for the purpose of bringing evil (Midrash Tanchuma, Ki Tisa 14), except (Deuteronomy 26:15) (a passage dealing with the tithe, including that given to the poor), “Look forth (השקיפה) from thy holy habitation . .. [and bless thy people] for so great is the power (virtue) of giving to the poor that it changes God’s anger into mercy.