Moses
Numbers 3:47BSB·traditional attribution

you are to collect five shekels for each one, according to the sanctuary shekel of twenty gerahs.

Matthew Henry Presbyterian @wholebiblehenry

Here is the exchange made of the Levites for the first-born. 1. The first-born were numbered from a month old, Num 3:42, Num 3:43. Those certainly were not reckoned who, though first-born, had become heads of families themselves, but those only that were under age; and the learned bishop Patrick is decidedly of opinion that none were numbered but those only that were born since...

Commenting on Numbers 3:40-51

John Gill Reformed Baptist @doctorgill

And thou shalt give the money, wherewith the odd number of them is to be redeemed,.... Or the superfluous number, the number of them that exceeded the Levites, namely, two hundred seventy three; the price of their redemption is ordered to be given unto Aaron, and to his sons; since the Levites were taken in lieu of the firstborn, whose redemption money belonged to the...

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 3:40-48 After this, Moses numbered the first-born of the children of Israel, to exchange them for the Levites according to the command of God, which is repeated in Num 3:41 and Num 3:44-45 from Num 3:11-13, and to adopt the latter in their stead for the service at the sanctuary (on Num 3:41 and Num 3:45, cf. Num 3:11-13).

Commenting on Numbers 3:40-48