Leviticus 23:22

And when you reap the harvest of the ground, you shall not finish one corner that is in thy field at thy reaping nor shalt thou gather the gleanings of thy harvest, but leave them for the poor and the strangers: I am the Lord thy God.

The commandment of when you reap the harvest of your land is mentioned a second time [cf . 19:9] apropos the festival of Shavu‘ot, which involves the first-fruits of the wheat harvest. We must not forget the commandments which pertain to that time of year.

AND WHEN YE REAP THE HARVEST OF YOUR LAND, THOU SHALT NOT WHOLLY REAP THE CORNER OF THY FIELD, NEITHER SHALT THOU GATHER THY GLEANING OF THY HARVEST: THOU SHALT LEAVE THEM FOR THE POOR. Rashi comments: “He repeats once more these prohibitions [although they have been mentioned above, 19:9] in order to make one liable for transgressing two negative commandments [in each case].” And Rabbi Abraham ibn Ezra said that the reason [for the repetition] is because the Festival of Weeks is the day on which the first-fruits of wheat harvest [are brought as a meal-offering, in the form of the two leavened loaves], therefore He warned that “you should not forget what I have commanded you to do in those days.” The correct interpretation appears to me to be that the expression, And when ye reap the harvest of your Land alludes to “the harvest” mentioned at the beginning of this section, thus stating that when you will come into the Land and you reap the sheaf, the first-fruits of your harvest, thou shalt not wholly r,eap the corner of that field for the sake of the sheaf, neither shall you gather the gleaning, meaning to say that this commandment [of bringing the omer,” and on the fiftieth day is the Festival of Weeks. Thus it is clear that the time of this festival is dependent upon the omer.] does not override these negative commandments.

ובקצרכם, on the day following the Passover, (16th of Nissan) after the Omer and the sheep which is part of that offering, had been offered on the altar.

ובקצרכם , after giving thanks for the harvest and its successful storing of it in the barns, the Torah warns of what has to be done to ensure that the financial success which this harvest represents not be ruined. This is why the farmer is commanded to set aside, or simply not harvest, such incidentals as are referred to as לקט, שכחה, פאה, which in the words of our sages in Ketuvot 66 are viewed as מלח ממון חסר, ואמרי לה חסד. “money cannot be salted away (for safekeeping.)” Some people, in a play on words, change the word חסר for חסד, loving kindness, a kind of charity,” suggesting that the only way to ensure that one does not lose one’s own money is by engaging liberally in handing out charity to the deserving. The legislation in our verse then is this insurance for the farmer not to lose his crop even after he has already brought it into the barn.

אני ה' אלוקיכם, the many faceted functions of G’d are alluded to here, i.e. that G’d’s supervision is needed at all stages of the growing of the crop,; He is the G’d of the reapers, the G’d of the collectors. G’d says that “My regulations are designed to be beneficial for you the grower, for the poor who collects the gleanings. I will deal beneficially with those who have already demonstrated their concern for others by complying with the legislation set forth here.”