申命記 26:1 註釋：Rashi, Ibn Ezra, Or HaChaim & Rabbeinu Bahya

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).

When you enter After previously saying “when God grants you rest” [25: 19], God now states that there are other commandments which apply before “God grants you rest” — in fact, as soon as you enter the land — namely, first-fruits [: 2 ff], tithes [: 12 ff], the writing of the Torah on stones [27: 2 ff], the building of an altar [27: 5 ff], and the recitation of the blessing and the curse upon the two mountains [27: 12 ff].

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."