Moses
Psalm 107:31BSB·traditional attribution

Let them give thanks to the LORD for His loving devotion and His wonders to the sons of men.

John Calvin Reformed @genevareformer

PSALM 107 The Psalmist teaches us, in the first place, that human affairs are not regulated by the fickle and uncertain wheel of fortune, but that we must observe the judgments of God in the different vicissitudes which occur in the world, and which men imagine happen by chance.

Commenting on Psalm 107:1-43

C.H. Spurgeon Reformed Baptist @princeofpreachers

Oh that men would praise the Loud for his goodness, and for his wonderful works to the children of men! Let the sea sound forth Jehovah's praises because of his delivering grace. As the sailor touches the shore let him lift the solemn hymn to heaven, and let others who see him rescued from the jaws of death unite in his thanksgiving.

Matthew Henry Presbyterian @wholebiblehenry

The psalmist here calls upon those to give glory to God who are delivered from dangers at sea. Though the Israelites dealt not much in merchandise, yet their neighbours the Tyrians and Zidonians did, and for them perhaps this part of the psalm was especially calculated. I. Much of the power of God appears at all times in the sea, Psa 107:23, Psa 107:24.

Commenting on Psalm 107:23-32