Moses
Exodus 23:10ESV·traditional attribution

“For six years you shall sow your land and gather in its yield,

John Calvin Reformed @genevareformer

10. And six years shalt thou sow. Another Sabbatical institution (Sabbathismus) follows, viz., that of years, in reference to the cultivation of the land; for as men and cattle rested on every seventh day, so God prescribed that the earth should rest on the seventh year.

Matthew Henry Presbyterian @wholebiblehenry

Here is, I. The institution of the sabbatical year, Exo 23:10, Exo 23:11. Every seventh year the land was to rest; they must not plough nor sow it at the beginning of the year, and then they could not expect any great harvest at the end of the year: but what the earth did produce of itself should be eaten from hand to mouth, and not laid up.

Commenting on Exodus 23:10-19

John Gill Reformed Baptist @doctorgill

But the seventh year thou shall let it rest, and lie still,.... From tillage, and make its fruits common, as the Targum of Jonathan; the note of Jarchi is, "let it rest", from perfect tillage, as ploughing and sowing; "and lie still", from dunging and harrowing, or weeding: this law was intended to show that God was the original proprietor and owner of this land...