Moses
Deuteronomy 14:27ESV·traditional attribution

And you shall not neglect the Levite who is within your towns, for he has no portion or inheritance with you.

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 14:25-27 “Turn it into money,” lit., “give it up for silver,” sc., the produce of the tithe; “and bind the silver in thy hand,” const. praegnans for “bind it in a purse and take it in thy hand...and give the silver for all that thy soul desireth, for oxen and small cattle, for wine and strong drink,” to hold a joyous meal, to which...

Commenting on Deuteronomy 14:25-27