A more thorough explanation:

Queen Anne's Bounty is a historical term that refers to the revenue collected from the first year's profits of a clergyman's benefice. In the past, this revenue was paid by the incumbent to the Pope or the Crown, but later it was converted into a fund to benefit the poor.

Another meaning of first fruits is the one-year profits from the land of a tenant in capite, which were payable to the Crown after the tenant's death. This was also known as primer seisin.

For example, if a clergyman received a benefice that generated £10,000 in the first year, he would have to pay a portion of that amount to the Crown or the Pope. Later, this revenue was used to create a fund that would help the poor.

Similarly, if a tenant in capite died, the Crown would collect the first year's profits from their land as primer seisin or first fruits.

Overall, Queen Anne's Bounty was a way to collect revenue from the Church and the tenants in capite, which was later used to help the poor.