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