Moses
Exodus 38:24ESV·traditional attribution

All the gold that was used for the work, in all the construction of the sanctuary, the gold from the offering, was twenty-nine talents and 730 shekels, by the shekel of the sanctuary.

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

A bekah for every man, that is, half a shekel, after the shekel of the sanctuary,.... A half shekel was called a "bekah", from "bakah", to divide; because it was a shekel divided into two parts: for everyone that went to be numbered, from twenty years and upwards; in order to give a ransom, and make an atonement for their souls, as was ordered Exo 30:12.

Jamieson-Fausset-Brown Reformed @jfbcommentary

twenty and nine talents, and seven hundred and thirty shekels--equivalent to £150,00 sterling.