Moses
Leviticus 27:21ESV·traditional attribution

But the field, when it is released in the jubilee, shall be a holy gift to the LORD, like a field that has been devoted. The priest shall be in possession of it.

Matthew Henry Presbyterian @wholebiblehenry

Here is the law concerning real estates dedicated to the service of God by a singular vow. I. Suppose a man, in his zeal for the honour of God, should sanctify his house to God (Lev 27:14), the house must be valued by the priest, and the money got by the sale of it was to be converted to the use of the sanctuary, which...

Commenting on Leviticus 27:14-25

John Gill Reformed Baptist @doctorgill

And if a man sanctify unto the Lord a field which he hath bought,.... With his own money, of some person in poverty and distress, who was obliged to sell it, and which, according to a former law, returned to the original proprietor in the year of jubilee: which is not of the fields of his possession; which he has not by inheritance from his fathers.

Geneva Bible Notes Reformed @genevanotes

But the field, when it goeth out in the jubile, shall be holy unto the LORD, as a field devoted; the possession thereof shall be the priest's. (l) That is, who dedicate to the Lord with a curse to him that turns it to his private use, .