Moses
Numbers 2:33BSB·traditional attribution

But the Levites were not counted among the other Israelites, as the LORD had commanded Moses.

Matthew Henry Presbyterian @wholebiblehenry

We have here the particular distribution of the twelve tribes into four squadrons, three tribes in a squadron, one of which was to lead the other two. Observe, 1. God himself appointed them their place, to prevent strife and envy among them.

Commenting on Numbers 2:3-34

John Gill Reformed Baptist @doctorgill

But the Levites were not numbered among the children of Israel,.... At this time, not among the Israelites, but by themselves, they being a camp of themselves: as the Lord commanded Moses; Num 1:48.

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 2:32-34 In Num 2:32 we have the whole number given, 603,550 men, not including the Levites (Num 2:33, see at Num 1:49); and in Num 2:34 the concluding remark as to the subsequent execution of the divine command-an anticipatory notice, as in Exo 12:50; Exo 40:16, etc.

Commenting on Numbers 2:32-34