Moses
Numbers 31:50BSB·traditional attribution

So we have brought to the LORD an offering of the gold articles each man acquired—armlets, bracelets, rings, earrings, and necklaces—to make atonement for ourselves before the LORD.”

Geneva Bible Notes Reformed @genevanotes

We have therefore brought an oblation for the LORD, what every man hath gotten, of jewels of gold, chains, and bracelets, rings, earrings, and tablets, to make an atonement for our souls before the LORD. (q) The captains by the free offering acknowledge the great benefit of God in preserving his people.

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 31:48-54 Sacred Oblations of the Officers. - When the officers reviewed the men of war who were “in their hand,” i.e., who had fought the battle under their command, and found not a single man missing, they felt constrained to give a practical expression to their gratitude for this miraculous preservation of the whole of the men, by presenting a sacrificial gift to Jehovah...

Commenting on Numbers 31:48-54