Revealing the Hidden Good
ועמ"ש חז"ל בפ' הגדתי היום שאיני כפוי טובה דכ' ושמחת בכל הטוב כו' כי יש טוב הגנוז בכל דבר ובשמירת מצות התורה נתגלה זה הטוב
And as Chazal said regarding the phrase "I have declared today" (Devarim 26:3) — that I am not ungrateful, since it is written "And you shall rejoice in all the good" (Devarim 26:11) — for there is a hidden good concealed within every thing, and through the keeping of the mitzvos of the Torah this good is revealed.
The mitzvah of bikkurim includes a declaration of gratitude, and Chazal teach that by declaring "I have declared today" a person shows he is not ungrateful for Hashem's kindness. The Sfas Emes explains that within every created thing there lies a hidden good, and observing the mitzvos of the Torah is what uncovers and reveals that good.
והרשעים במחשך מעשיהם כופין הקערה על פי' ונכסה הטוב כמ"ש וימנע מרשעים אורם
But the wicked, whose deeds are done in darkness, overturn the bowl upon its mouth, and the good becomes covered over, as it is written, "And from the wicked their light is withheld" (Iyov 38:15).
The wicked, who act in concealment and darkness, cover over this hidden good like a bowl turned upside down over its mouth, sealing it shut. As the pasuk in Iyov says, their light is withheld from them, because their deeds keep the good hidden rather than revealing it.
וז"ש הגדתי היום שהוא המשכה והתגלות הטוב וזה שאיני כפוי טובה
And this is the meaning of "I have declared today" — that this is the drawing down and the revelation of the good, and this is why I am not ungrateful.
The word "today" hints that the declaration itself draws down and reveals the hidden good into this world. By making this declaration and bringing the good to light, a person demonstrates that he recognizes and is grateful for Hashem's gifts.
וז"ש היום הזה ה"א מצוך כו':
And this is the meaning of "This day Hashem your God commands you" (Devarim 26:16).
The Sfas Emes connects this to the pasuk "This day Hashem your God commands you," where again the word "today" appears — pointing to the same idea of revealing the concealed good in the present moment through fulfilling Hashem's command.
Summary: The Sfas Emes teaches that within every created thing there lies a hidden good, and the function of keeping the mitzvos of the Torah is to uncover and reveal that concealed good. The wicked, who act in darkness, do the opposite — they overturn the bowl upon its mouth and seal the good away, so that their own light is withheld from them. The declaration of the bikkurim, "I have declared today," expresses gratitude precisely because the word "today" signals the act of drawing down and revealing this hidden good into the world. One who reveals the good rather than concealing it is thereby shown not to be ungrateful. The Sfas Emes anchors this in the recurring word "today" in "This day Hashem your God commands you," tying the present-tense revelation of the good to the fulfillment of Hashem's command.