Chazal interpret the word v,guw and now,” as meaning “immediately”. Behold, with obvious joy I immediately come to share my fruits with Hashem. Is there any doubt that he is offering his fruits to Hashem? What chiddush, new idea, is he stating by emphasizing his prior ownership of the fruit? Horav Yosef N. Kornitzer, z.l., explains that clearly everything belongs to Hashem. Indeed, nothing which we give Hashem is ours; it really belongs to Him. Consequently, what portion of our own belongings do we personally possess in mitzvah performance?
He offers the following response. We do not have possession of the actual mitzvah. There is, however, a specific essential component of each mitzvah which is inherently ours. This is our sensitive involvement in its performance. The alacrity, joy and enthusiasm one applies to his mitzvah performance is his part of the mitzvah. The tefillin, tzedakah money, and matzos belong to Hashem, but the emotion, fervor, and excitement belong to man.
This is man’s confession to Hashem. And now I come to You, Hashem, with Your fruit which I am bringing. The joy inherent in my offering gives me license for its possession.