Sforno on Deuteronomy 1:3/ספורנו על דברים א׳:ג׳

1ויהי בארבעים שנה, after the men slated to die in the desert had finished dying.

2דבר משה אל בני ישראל, to those who would enter the Holy Land.

3ככל אשר צוה ה' אותו אלוקים, he reviewed the whole Torah for them that had been revealed up until this point.