Explanation:

- The statement “A legal person is any subject matter other than a human being to which law attributes personality” refers to the concept that entities like companies, corporations, or even deities (in some cases) are recognized as “legal persons” separate from natural human beings.

- Allen: Known for his works on legal theory, particularly on jurisprudence, but he did not formulate this specific definition of legal person.

- Paton: Another jurist with contributions to jurisprudence, but this definition is not directly attributed to him.

- Friedmann: Not the author of this particular view, though he analyzed different legal theories.

- Salmond: Salmond specifically defined a legal person as “any subject matter other than a human being to which law attributes personality.” This is his well-known interpretation in legal theory.