Moses
Numbers 26:2BSB·traditional attribution

“Take a census of the whole congregation of Israel by the houses of their fathers—all those twenty years of age or older who can serve in the army of Israel.”

Matthew Henry Presbyterian @wholebiblehenry

Observe here, 1. That Moses did not number the people but when God commanded him. David in his time did it without a command, and paid dearly for it. God was Israel's king, and he would not have this act of authority done but by his express orders.

Commenting on Numbers 26:1-4

John Gill Reformed Baptist @doctorgill

Take the sum of all the congregation of the children of Israel,.... Excepting the Levites, who were to be numbered by themselves, and at a different age; this sum was to be taken, that it might appear that all of the old generation that came out of Egypt, of the age at which this sum was taken, were now dead, excepting two, as the Lord...

Jamieson-Fausset-Brown Reformed @jfbcommentary

Take the sum of all the congregation--The design of this new census, after a lapse of thirty-eight years, was primarily to establish the vast multiplication of the posterity of Abraham in spite of the severe judgments inflicted upon them; secondarily, it was to preserve the distinction of families and to make arrangements, preparatory to an entrance into the promised land, for the distribution of the...