Usually said by a boy in a group of boys after one points out the smell of a fart. This is used to accused said one who smelled the fart of farting it.
Also, this is usually said by the one who really dealt it.
*Person 1 smells a fart*
Person 1: "That smell!... who was it?"
Person 2: "He who smelt it dealt it."
//it was person 2 who dealt it
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