"The first-fruits of your land" — the Mekhilta uses this phrase to identify who is excluded from the obligation to bring first-fruits. The key word is "your" — your land. Only those who have a legitimate ownership claim to the land are obligated.
This excludes tenant-farmers, renters, thieves, and extortionists. None of these have genuine ownership of the land. A tenant farms someone else's property. A renter pays for temporary use. A thief has no legal claim at all. An extortionist obtained the land through coercion. Since the land is not truly "theirs," they are exempt from — and indeed incapable of fulfilling — the first-fruits obligation.
(Deuteronomy 26:3) adds another exclusion: "which the Lord swore to our fathers." The reference to ancestral promise excludes proselytes and servants, whose ancestors were not among those to whom the land was promised.
"Which the Lord your God gives to you" — the singular "you" excludes women, tumtum (those of indeterminate sex), and hermaphrodites from the obligation.
These exclusions are not punitive. They are definitional. The first-fruits obligation is tied to a specific relationship: a free Israelite male who personally owns land that was promised to his ancestors. Each phrase in the verse narrows the scope to this precise category of person. The obligation is not universal — it belongs to those who embody the full chain of inheritance from patriarchal promise to present-day ownership.