These are the statutes, ordinances, and laws that the LORD established between Himself and the Israelites through Moses on Mount Sinai.
Here the chapter concludes with gracious promises of the return of God's favour to them upon their repentance, that they might not (unless it were their own fault) pine away in their iniquity. Behold, with wonder, the riches of God's mercy to a people that had obstinately stood it out against the judgments of God, and would never think of surrendering till they were reduced to the last extremity.
Commenting on Leviticus 26:40-46
These are the statutes and judgments and laws--It has been thought by some that the last chapter was originally placed after the twenty-fifth [ADAM CLARKE], while others consider that the next chapter was added as an appendix, in consequence of many people being influenced by the promises and threats of the preceding one, to resolve that they would dedicate themselves and their possessions to the service of God [CALMET].
These [are] the statutes and judgments and laws, which the LORD made between him and the children of Israel in mount Sinai by the hand of Moses. (y) Fifty days after they came out of Egypt.