Moses
Numbers 18:23ESV·traditional attribution

But the Levites shall do the service of the tent of meeting, and they shall bear their iniquity. It shall be a perpetual statute throughout your generations, and among the people of Israel they shall have no inheritance.

Matthew Henry Presbyterian @wholebiblehenry

Here is a further account of the provision that was made both for the Levites and for the priests, out of the country. I. They must have no inheritance in the land; only cities to dwell in were afterwards allowed them, but no ground to occupy: Thou shalt not have any part among them, Num 18:20.

Commenting on Numbers 18:20-32

John Gill Reformed Baptist @doctorgill

But the tithe of the children of Israel,.... The tenth of the produce of their land, as before: which they offer as an heave offering unto the Lord: by way of gratitude to him for giving them the land, and for making it so fruitful to them, and as an acknowledgment of his being the sovereign Lord and proprietor of it: I have given to...

Jamieson-Fausset-Brown Reformed @jfbcommentary

THE LEVITES' PORTION. (Num 18:21-32) I have given the children of Levi all the tenth in Israel for an inheritance, for their service which they serve--Neither the priests nor the Levites were to possess any allotments of land but to depend entirely upon Him who liberally provided for them out of His own portion; and this law was subservient to many important purposes--such as that...

Commenting on Numbers 18:21-32