This seems to be required of each particular master of a family, either upon his first settlement, or once every year at one of their three feasts, when they were obliged to go up to Jerusalem, as here they are. Of all the fruit of the earth; either of their corn, or of the fruit of trees.
Related Commentaries of Deuteronomy 26:2
Deuteronomy 26:2
2 That thou shalt take of the first of all the fruit of the earth, which thou shalt bring of thy land that the LORD thy God giveth thee, and shalt put it in a basket, and shalt go unto the place which the LORD thy God shall choose to place his name there.