Laws About First fruits and Tithes
These verses discuss the matter of showing gratitude to God with an offering of first fruits. This acknowledged God as the owner and provider of everything the people enjoyed. The people were to recite their history before the priests when presenting their offering. This would serve as a constant reminder to them of the great things God had done for them.
These verses discuss the matter of using the tithe every third year to assist the poor and needy in their community.
These verses form the conclusion to the laws given in Deuteronomy 4:41 through 26:19. Moses called the people to total commitment to God in a covenant renewal on the Plains of Moab.