Moses
Exodus 37:27ESV·traditional attribution

and made two rings of gold on it under its molding, on two opposite sides of it, as holders for the poles with which to carry it.

Matthew Henry Presbyterian @wholebiblehenry

Here is, 1. The making of the golden altar, on which incense was to be burnt daily, which signified both the prayers of saints and the intercession of Christ, to which are owing the acceptableness and success of those prayers.

Commenting on Exodus 37:25-29

Keil & Delitzsch Lutheran @keilanddelitzsch

Exo 37:1-29 Preparation of the vessels of the dwelling: viz., the ark of the covenant (Exo 37:1-9, as in Exo 25:10-22); the table of shew-bread and its vessels (Exo 37:10-16, as in Exo 25:23-30); the candlestick (Exo 37:17-24, as in Exo 25:31-40); the altar of incense (Exo 37:25-28, as in Exo 30:1-10); the anointing oil and incense (Exo 37:29), directions for the preparation of which...

Commenting on Exodus 37:1-29