Moses
Deuteronomy 14:23ESV·traditional attribution

And before the LORD your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the LORD your God always.

John Calvin Reformed @genevareformer

23. And thou shalt eat before the Lord. He again commands the victims to be brought into the place of the sanctuary; although by the place which God shall choose, he designates Jerusalem, as has been said in the above commentary on chap. 12; for the Ark of the Covenant had no settled resting-place until the time of David, but was received as it were in temporary lodgings.

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

John Gill Reformed Baptist @doctorgill

And thou shall bestow that money for whatsoever thy soul lusteth after,.... He might buy what provision he would with it, what he best liked, and was most agreeable to his appetite: for oxen, or for sheep; he might purchase beef or mutton, or any other sort of meat that could be got, and was lawful to be eaten, as before directed: or for wine...