Moses
Numbers 18:27ESV·traditional attribution

And your contribution shall be counted to you as though it were the grain of the threshing floor, and as the fullness of the winepress.

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

Thus you also shall offer an heave offering unto the Lord,.... As the Israelites did when they paid tithes to them, Num 18:24, of all your tithes which ye receive of the children of Israel; which heave offering was a tenth part of them: and ye shall give thereof the Lord's heave offering to Aaron the priest; that is, the said tenth part of the...

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