Moses
Deuteronomy 26:14ESV·traditional attribution

I have not eaten of the tithe while I was mourning, or removed any of it while I was unclean, or offered any of it to the dead. I have obeyed the voice of the LORD my God. I have done according to all that you have commanded me.

John Calvin Reformed @genevareformer

14. I have not eaten thereof in my mourning (tristitia) It is clear that the sacred offerings are here spoken of; but the question is, what is meant by eating in mourning? This is the exposition received by almost universal consent; that although want may have tempted them to theft and fraud, yet the people assert that, even in their poverty and straits, they have...

Matthew Henry Presbyterian @wholebiblehenry

Concerning the disposal of their tithe the third year we had the law before, Deu 14:28, Deu 14:29. The second tithe, which in the other two years was to be spent in extraordinaries at the feasts, was to be spent the third year at home, in entertaining the poor.

Commenting on Deuteronomy 26:12-15

John Gill Reformed Baptist @doctorgill

I have not eaten thereof in my mourning,.... When in grief and sorrow on account of any afflictive circumstance, for these were to be eaten with joy, Deu 16:11; and especially of the loss of relations by death, when holy things were not to be eaten by such persons; see Lev 10:19; and particularly tithes, though it is said (n),"What is doubtful of tithing (whether...