(Deut. 26:16:) THIS DAY THE LORD YOUR GOD IS COMMANDING YOU TO PERFORM…. What is the meaning of THIS DAY? Had the Holy One not given a command to Israel until now? And was not this the fortieth year (since Sinai), as stated (in Deut. 1:3): AND IT CAME TO PASS IN THE FORTIETH YEAR…. Then what is the meaning of the words: THIS DAY? Simply that Moses spoke to Israel as follows: On each and every day let the Torah be dear to you, as if you had received it THIS DAY from Mount Sinai. Moreover, it is written in another place (i.e., in Deut. 4:9): LEST YOU FORGET THE THINGS THAT YOUR EYES HAVE SEEN …, MAKE THEM KNOWN TO YOUR CHILDERN…. Then it is written (in vs. 10): AS ON THE DAY THAT YOU STOOD BEFORE THE LORD YOUR GOD AT HOREB. (Deut. 26:16, cont.:) THESE STATUTES: These are the midrashic commentaries, AND THESE ORDINANCES: These are the court decisions.

Another interpretation (of Deut. 26:16): THESE STATUTES AND THESE ORDINANCES. They are meant to include light and heavy commandments, inferences from analogy, and fine points of scribal exegesis.

(Deut. 26:16, cont.:) SO YOU ARE TO BE DILIGENT IN PERFORMING THEM. R. Johanan said: When anyone performs Torah for its own sake, they ascribe it to him as if he had performed it himself at Sinai.⁵., Deut. 7:1: “Scripture ascribes it to him as if it had been given to him from Mount Sinai.” Thus it is stated (in Deut. 4:14): AND THE LORD COMMANDED ME AT THAT TIME (i.e., not in the future) TO TEACH YOU [THE STATUTES AND THE ORDINANCES FOR YOU TO PERFORM THEM.] "To perform" is not stated, but: FOR YOU TO PERFORM THEM. Hence they ascribe it to him as if he had performed it himself at Sinai.

footnotes: ⁵ Cf. the parallel in Tanh

[(Deut. 26:16, cont.:) WITH ALL YOUR HEART.] When you pray to the Holy One, you shall not have two hearts, one in the presence of the Holy One and one for something else.⁶

footnotes: ⁶ See Ben Sira 1:28 (25).