Moses
Exodus 38:23ESV·traditional attribution

and with him was Oholiab the son of Ahisamach, of the tribe of Dan, an engraver and designer and embroiderer in blue and purple and scarlet yarns and fine twined linen.

Matthew Henry Presbyterian @wholebiblehenry

Here we have a breviat of the account which, by Moses's appointment, the Levites took and kept of the gold, silver, and brass, that was brought in for the tabernacle's use, and how it was employed. Ithamar the son of Aaron was appointed to draw up this account, and was thus by less services trained up and fitted for greater, Exo 38:21.

Commenting on Exodus 38:21-31

John Gill Reformed Baptist @doctorgill

And the silver of them that were numbered of the congregation,.... This was not the offering of silver, Exo 35:24 but what was collected in numbering the people, where everyone of twenty years old and upwards paid half a shekel, Exo 30:12 the sum was an hundred talents, one thousand seven hundred and threescore fifteen shekels, after the shekel of the sanctuary; which, according to...

Geneva Bible Notes Reformed @genevanotes

And with him [was] Aholiab, son of Ahisamach, of the tribe of Dan, an engraver, and a cunning workman, and an embroiderer in blue, and in purple, and in scarlet, and fine linen. (d) Or, a graver, or carpenter, .