השקיפה ממעון קדשך, "Please look down from the holy site where You reside.⁠" The farmer concludes as if to say: "we have done what we have to do, now do what You have promised, please" (Maaser Sheni 5,13).
וברך את עמך, "and bestow blessing on Your people,⁠" sons and daughters;
ואת האדמה אשר נתתה לנו, "and the earth which You have given to us;⁠" in the form of beneficial rain expressing Your goodwill.
כאשר נשבעת לאבותינו ארץ זבת חלב ודבש, "as You have sworn to our forefathers, a land flowing with milk and honey.⁠" Your promise was that the rain would make the produce of the land tasty. (Maaser Sheni 11,16). Elsewhere, according to Rashi, this verse is understood to mean: "seeing that we have done what is obligatory for us, You ought to do what is obligatory for You.⁠" The reason the Torah uses the expression מעון קדשך, instead of the word מכון, as Solomon used in his prayer at the inauguration of the Temple (Kings I 8,39), is that the farmer acknowledges that he has rejoiced in fulfilling God's commandments and the heaven known as מעון is traditionally perceived to be the area in which joy resides and originates (Chagigah 12). This is why Moses chose to refer to the term מעון when formulating this declaration/prayer. The term השקיפה used here for "looking down,⁠" a word never used elsewhere except in connection with disaster (Jerusalem Talmud Maasser Sheyni 5,5) is to teach how great is the reward for fulfillment of a commandment when it is fulfilled joyfully. It has the power to convert a normally negative virtue into becoming a positive virtue. Rabbi Chanina, son of Papa, is on record as saying: "come and observe the powerful effect of giving alms to the poor. Every time the word השקפה, i.e. וישקף appears in the Torah it is always a preamble to something destructive occurring. Here it is a preamble to blessing being bestowed.⁠"

If you will analyse the subject of giving alms to the poor more profoundly you will find that the תרומה which has been described as ראשית, is an allusion to the emanation חכמה which comprises within it the emanation בינה so that it completes the cycle of the 50 "gates" of wisdom which exist in the universe. This is why (generally) תרומה represents one 50th part of the harvest. This is why the sages when defining תרומה referred two it as "2 parts in 100.⁠" The מעשר ראשון which consist of ten per cent alludes to the tribe of Levi (the original Levi) whom we proved to have been the "tenth" son of Yaakov [starting the count from Binyamin, compare Korach 18,19]. The מעשר שני also represents the same principle; seeing it is the first tithe which we retain, it is in reality also a kind of "first tithe.⁠" It is the first tithe of the original tithe. The tithes for the poor which are being set aside in the third and sixth year of the שמטה cycle are an allusion to the emanation יסוד, so called because it is of decisive influence on events in our world and is "distilled" from the seventh emanation. It occurred precisely in the middle of the seven year שמטה cycle.
With the setting aside (and distributing) the מעשר עני, the tithe for the poor, all the various tithes have been concluded whether in respect of higher emanations or lower emanations. This is the meaning of the words: "when you have completed all the tithe(s) of all of your harvest in the third year" (verse 12). It is why the Torah chose the expression כי תכלה [an expression reminiscent of when God had concluded the creation of the universe in Genesis 2,1, Ed.]. The tithe to the poor represents the essence and hence the final tithe of the various tithes legislated here. This also accounts for the otherwise unusual wording of Deut. 14,22 עשר תעשר, [which sounds at first glance as if a tithe could be given repeatedly. Ed.] This is why in that chapter the Torah legislated that at the end of three years the farmer is to remove from his house all the tithes of that year and deposit it in "your" gates, (Deut. 14,28). The word "your gates" in that connection is an allusion to the "gates of prayer. Just as in a physical sense these tithes which had not yet been distributed must be made available to all in a public area of the town, so in a spiritual sense, by doing so, the farmer's accumulated merits due to his fulfilling these commandments are concentrated in the spiritual domain known as the gateway to prayer, to the regions in heaven where prayer is heard and answered. This is why the declaration listed in our chapter must be recited in Hebrew and audibly. [Although, according to Maimonides Hilchot Maaser Sheni 11,16 this declaration may be recited in any language, the concluding verse commencing with the word השקיפה has to be said in Hebrew, seeing it is a prayer, i.e. a petition. Ed.] When reciting the whole of this declaration the farmer acknowledges the sum total of what Judaism is about, it is a declaration of faith including a statement that he has not only not deviated from the מצות מעשיות, the performance of the deeds prescribed, but that he is in full agreement with the theological/philosophical symbolism represented by these commandments. [I paraphrased this passage somewhat. Ed.] The author understands the words אדמה and ארץ in this passage as also referring to the celestial counterparts of these regions.