After the children of Israel had entered and possessed the good land as an inheritance, they were to offer to God some of the first of all the fruit of their land (26:1-11).
"When you enter the land which Jehovah your God is giving to you as an inheritance and you possess it and dwell in it, you shall take some of the first of all the fruit of the earth which you shall bring from your land, which Jehovah your God is giving to you, and you shall put it in a basket and go to the place where Jehovah your God will choose to cause His name to dwell" (vv. 1-2). This offering was something in addition to the tithes. Like the tithes, a portion of the first of all fruit was to be brought to the place which Jehovah would choose. At that place, they and God were to enjoy this portion offered to God.
In worshipping God by offering some of the first of all the fruit of the good land, the children of Israel were to go to the serving priest and make a declaration. "You shall go to the priest who is serving in those days and say to him, I declare unto Jehovah your God today that I have entered the land which Jehovah swore to our fathers to give to us" (v. 3). Now that God had fulfilled His promise concerning the good land, they were to bring some of the fruit of the land for God's enjoyment.