Solomon
Proverbs 31:17ESV·traditional attribution

She dresses herself with strength and makes her arms strong.

Matthew Henry Presbyterian @wholebiblehenry

This description of the virtuous woman is designed to show what wives the women should make and what wives the men should choose; it consists of twenty-two verses, each beginning with a letter of the Hebrew alphabet in order, as some of the Psalms, which makes some think it was no part of the lesson which Lemuel's mother taught him, but a poem by itself...

Commenting on Proverbs 31:10-31

John Gill Reformed Baptist @doctorgill

She girdeth her loins with strength,.... Showing her readiness to every good work; and with what cheerfulness, spirit, and resolution, she set about it, and with what dispatch and expedition she performed it: the allusion is to the girding and tucking up of long garments, wore in the eastern countries, when any work was set about in earnest, which required dispatch; see Luk 17:8; the...

Jamieson-Fausset-Brown Reformed @jfbcommentary

To energy she adds a watchfulness in bargains, and a protracted and painful industry. The last clause may figuratively denote that her prosperity (compare Pro 24:20) is not short lived.