Ibn Ezra on Leviticus 2:12/אבן עזרא על ויקרא ב׳:י״ב

1AS AN OFFERING OF FIRST-FRUITS YE MAY BRING THEM UNTO THE LORD. As the two wave-loaves of two tenth parts of an ephah which were waved before God on the festival of Shavu’ot (Lev. 23:17). The meaning of unto the Lord is, even though they are holy unto the Lord they are food for the kohen.