This day, G-d, your G-d, is commanding you to fulfill these rules and ordinances. You must safeguard and do them with all your heart and all your soul.
Deut. 26:16
G-d tells us to study His Torah and to fulfill all His commandments with all the excitement and novelty we would feel had He given them to us this very day. Here, however, He is telling us that even when we are not bringing Him our first fruits, we should still feel as excited about this commandment as if G-d had given it to us today.
This unique attitude toward the commandment to bring first fruits stems from the fact that allegorically, our souls are G-d’s “first fruit” – our souls are essentially part of G-d Himself and thus existed prior to the creation of the world. By keeping our intrinsic connection to G-d constantly in mind, we can keep our study of the Torah and our performance of G-d’s commandments fresh and exciting each and every day.
— Daily Wisdom 3