Moses
Deuteronomy 14:29KJV·traditional attribution

And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.

Matthew Henry Presbyterian

We have here a part of the statute concerning tithes. The productions of the ground were twice tithed, so that, putting both together, a fifth part was devoted to God out of their increase, and only four parts of five were for their own common use; and they could not but own they paid an easy rent, especially since God's part was disposed of to their own benefit and advantage.

Commenting on Deuteronomy 14:22-29

Keil & Delitzsch Lutheran

Deu 14:28-29 Every third year, on the other hand, they were to separate the whole of the tithe from the year’s produce (“bring forth,” sc., from the granary), and leaven it in their gates (i.e., their towns), and feed the Levites, the strangers, and the widows and orphans with it.

Commenting on Deuteronomy 14:28-29