To unloose one's shoe and give it to another was the way of confirming a contract in ancient times.
The reference to the shoe in the First Degree is symbolic of a Covenant (a promise) to be entered into.
Ruth 4: 7-8:
"Now this was the manner in former time in Israel concerning redeeming and concerning changing, for to confirm all things; a man plucked off his shoe and gave it to his neighbor: and this was a testimony in Israel
In the Third Degree, the symbolism is altogether different:
Third Degree: Removal of Both Shoes When On Sacred Ground
Discalceation: Discalceation is the ceremony of the removal of both shoes as a token of respect when we are on or about to approach holy ground.
Exodus 3:5: The angel of the Lord, at the burning bush, exclaimed to Moses: "Draw not nigh hither. Put off thy shoes from off thy feet, for the place whereon thou standeth is holy ground."
Josua 5:15: "And the captain of the Lord's host said unto Joshua, Loose thy shoe from off thy foot; for the place whereon thou standeth is holy."
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