Moses
Numbers 31:28ESV·traditional attribution

And levy for the LORD a tribute from the men of war who went out to battle, one out of five hundred, of the people and of the oxen and of the donkeys and of the flocks.

John Calvin Reformed @genevareformer

28. And levy a tribute unto the Lord. God now requires a tribute, or holy oblation, out of the spoil from both parties, but in unequal portions, the people paying ten times more than the soldiers. There was a twofold reason and object for this tribute; for it was not fair that the Levites alone should be sent away empty, as if their condition were...

John Gill Reformed Baptist @doctorgill

And Moses and Eleazar the priest did as the Lord commanded Moses. Took an account of the booty, divided it equally between the soldiers and the congregation of Israel, and levied a part out of each as a tribute for the Lord, which was given to the priests and Levites. And Moses and Eleazar the priest did as the Lord commanded Moses.

Geneva Bible Notes Reformed @genevanotes

And levy a tribute unto the LORD of the men of war which went out to battle: one soul of five hundred, [both] of the persons, and of the beeves, and of the asses, and of the sheep: (k) Of the prey that falls to the soldiers.