Moses
Deuteronomy 32:37ESV·traditional attribution

Then he will say, ‘Where are their gods, the rock in which they took refuge,

John Calvin Reformed @genevareformer

37. And he shall say, Where are their gods? Commentators are here at issue, for some continue the paragraph, as if Moses were reporting the boastings and insults of their enemies in the afflicted state of the Church; whilst others consider it to be a pious exultation, wherein the faithful will celebrate the deliverance of the Church.

Matthew Henry Presbyterian @wholebiblehenry

After many terrible threatenings of deserved wrath and vengeance, we have here surprising intimations of mercy, undeserved mercy, which rejoices against judgment, and by which it appears that God has no pleasure in the death of sinners, but would rather they should turn and live. I. In jealousy for his own honour, he will not make a full end of them, Deu 32:26-28. 1.

Commenting on Deuteronomy 32:26-38

John Gill Reformed Baptist @doctorgill

Which did eat the fat of their sacrifices, and drank the wine of their drink offerings,.... Alluding to the fat of the sacrifices under the law, which was claimed by the Lord as his, and represented as his food, Lev 3:11; and to the drink offerings of wine, which were of a sweet savour to God, and with respect to which wine is said to cheer him, Num 15:7.