Moses
Deuteronomy 14:29BSB·traditional attribution

Then the Levite (because he has no portion or inheritance among you), the foreigner, the fatherless, and the widow within your gates may come and eat and be satisfied. And the LORD your God will bless you in all the work of your hands.

Matthew Henry Presbyterian @wholebiblehenry

We have here a part of the statute concerning tithes. The productions of the ground were twice tithed, so that, putting both together, a fifth part was devoted to God out of their increase, and only four parts of five were for their own common use; and they could not but own they paid an easy rent, especially since God's part was disposed of to their own benefit and advantage.

Commenting on Deuteronomy 14:22-29

Keil & Delitzsch Lutheran @keilanddelitzsch

Deu 14:28-29 Every third year, on the other hand, they were to separate the whole of the tithe from the year’s produce (“bring forth,” sc., from the granary), and leaven it in their gates (i.e., their towns), and feed the Levites, the strangers, and the widows and orphans with it.

Commenting on Deuteronomy 14:28-29