Moses
Exodus 30:14ESV·traditional attribution

Everyone who is numbered in the census, from twenty years old and upward, shall give the LORD’s offering.

Matthew Henry Presbyterian @wholebiblehenry

Some observe that the repetition of those words, The Lord spoke unto Moses, here and afterwards (Exo 30:17, Exo 30:22, Exo 30:34), intimates that God did not deliver these precepts to Moses in the mount, in a continued discourse, but with many intermissions, giving him time either to write what was said to him or at least to charge his memory with it.

Commenting on Exodus 30:11-16

John Gill Reformed Baptist @doctorgill

Every one that passeth among them that are numbered, from twenty years old and above,.... Even Levites, Israelites, proselytes, and servants freed, but not women, bond servants, or children (x): shall give an offering to the Lord; the half shekel before mentioned. (x) Misn. Shekalim, c. 1. sect. 1, 3.

Keil & Delitzsch Lutheran @keilanddelitzsch

Exo 30:12-15 “When thou takest the sum of the children of Israel according to them that are numbered, they shall give every one an expiation for his soul to the Lord at their numbering, that a plague may not strike them (happen to them) at their numbering.” פּקד, lit., adspexit, then inspexit explorandi causa, hence to review, or number an army or a nation, for...

Commenting on Exodus 30:12-15