Moses
Deuteronomy 26:3ESV·traditional attribution

And you shall go to the priest who is in office at that time and say to him, ‘I declare today to the LORD your God that I have come into the land that the LORD swore to our fathers to give us.’

Matthew Henry Presbyterian @wholebiblehenry

Here is, I. A good work ordered to be done, and that is the presenting of a basket of their first-fruits to God every year, Deu 26:1, Deu 26:2. Besides the sheaf of first-fruits, which was offered for the whole land, on the morrow after the passover (Lev 23:10), every man was to bring for himself a basket of first-fruits at the feast of pentecost...

Commenting on Deuteronomy 26:1-11

John Gill Reformed Baptist @doctorgill

And thou shalt go unto the priest that shall be in those days,.... Whose course and turn it would be to minister before the Lord; though, according to the Targum of Jonathan, it was the high priest they were to apply to on this occasion; and so Aben Ezra observes, that this law is obligatory all the time there is an high priest, as if...

Keil & Delitzsch Lutheran @keilanddelitzsch

Deu 26:1-4 Of the first of the fruit of the ground, which was presented from the land received from the Lord, the Israelites was to take a portion (מראשׁית with מן partitive), and bring it in a basket to the place of the sanctuary, and give it to the priest who should be there, with the words, “I have made known to-day to the Lord...

Commenting on Deuteronomy 26:1-4