Solomon
Proverbs 31:29ESV·traditional attribution

“Many women have done excellently, but you surpass them all.”

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

Many daughters have done virtuously,.... This, according to Aben Ezra and Gersom, is what was said by her husband and children, and which seems to be right; especially they may be thought to be the words of her husband. By these "daughters" may be meant false churches, such as the church of Rome and her daughters, who is the mother of harlots, Rev 17:17.

Jamieson-Fausset-Brown Reformed @jfbcommentary

The words are those of her husband, praising her. virtuously--(Compare Pro 31:10).