Moses
Leviticus 27:31ESV·traditional attribution

If a man wishes to redeem some of his tithe, he shall add a fifth to it.

Matthew Henry Presbyterian @wholebiblehenry

Here is, I. A caution given that no man should make such a jest of sanctifying things to the Lord as to sanctify any firstling to him, for that was his already by the law, Lev 27:26. Though the matter of a general vow be that which we were before obliged to, as of our sacramental covenant, yet a singular vow should be of that...

Commenting on Leviticus 27:26-34

John Gill Reformed Baptist @doctorgill

And concerning the tithe of the herd, or of the flock,.... Of oxen and sheep, as the Targums of Jonathan and Jerusalem; for this law only concerns such, as Maimonides (x) observes, for none but clean beasts were tithed, though the firstlings of unclean beasts were to be redeemed: even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord: which...

Geneva Bible Notes Reformed @genevanotes

And if a man will at all redeem [ought] of his tithes, he shall add thereto the fifth [part] thereof. (p) Besides the value of the thing itself.