Moses
Genesis 47:26BSB·traditional attribution

So Joseph established a law that a fifth of the produce belongs to Pharaoh, and it is in effect in the land of Egypt to this day. Only the priests’ land does not belong to Pharaoh.

Matthew Henry Presbyterian @wholebiblehenry

Care being taken of Jacob and his family, the preservation of which was especially designed by Providence in Joseph's advancement, an account is now given of the saving of the kingdom of Egypt too from ruin; for God is King of nations as well as King of saints, and provideth food for all flesh.

Commenting on Genesis 47:13-26

John Gill Reformed Baptist @doctorgill

And Israel dwelt in the land of Egypt, in the country of Goshen,.... The historian returns to the account of the Israelites, having before observed the placing of them in Goshen by Joseph, at the direction of Pharaoh, in compliance with their own request; and here they continued until they were grown more numerous, when they were obliged to spread themselves further in this same...

Geneva Bible Notes Reformed @genevanotes

And Joseph made it a law over the land of Egypt unto this day, [that] Pharaoh should have the fifth [part]; except the land of the priests only, [which] became not Pharaoh's. (h) Pharaoh, in providing for idolatrous priests, will be a condemnation to all those who neglect the true ministers of God's word.