Moses
Exodus 35:12BSB·traditional attribution

the ark with its poles and mercy seat, and the veil to shield it;

Matthew Henry Presbyterian @wholebiblehenry

It was said in general (Exo 34:32), Moses gave them in commandment all that the Lord has spoken with him. But, the erecting and furnishing of the tabernacle being the work to which they were now immediately to apply themselves, there is particular mention of the orders given concerning it. I.

Commenting on Exodus 35:1-19

John Gill Reformed Baptist @doctorgill

The ark and the staves thereof,.... To carry it with, which were all made of shittim wood: with the mercy seat; made of pure gold; these were set in the most holy place: and the vail of the covering; which divided between the holy and the holy of holies; of these see Exo 25:10.

Geneva Bible Notes Reformed @genevanotes

The ark, and the staves thereof, [with] the mercy seat, and the vail of the covering, (c) Which hung before the mercyseat so it could not be seen.