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

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

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

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