Moses
Exodus 38:21BSB·traditional attribution

This is the inventory for the tabernacle, the tabernacle of the Testimony, as recorded at Moses’ command by the Levites under the direction of Ithamar son of Aaron the priest.

John Calvin Reformed @genevareformer

21. This is the sum of the tabernacle “These are the counted-things.” — Lat. So also Ainsworth. As much as to say that this was the computation, or these the numbers; for he gives us to understand that not only was the tabernacle thus at once completed, but that its several parts were numerically distinguished, and consigned as it were to registers, “Afin que les...

Matthew Henry Presbyterian @wholebiblehenry

Here we have a breviat of the account which, by Moses's appointment, the Levites took and kept of the gold, silver, and brass, that was brought in for the tabernacle's use, and how it was employed. Ithamar the son of Aaron was appointed to draw up this account, and was thus by less services trained up and fitted for greater, Exo 38:21.

Commenting on Exodus 38:21-31

John Gill Reformed Baptist @doctorgill

And with him was Aholiab, son of Ahisamach, of the tribe of Dan,.... Of him see Exo 31:6. an engraver; of precious stones, as those in the ephod and breastplate: and a cunning workman; in devising and working curious figured works, either in weaving or with the needle: and an embroiderer in blue, and purple, and in scarlet, and in fine linen; which were used...