Moses
Exodus 38:25ESV·traditional attribution

The silver from those of the congregation who were recorded was a hundred talents and 1,775 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

And of the hundred talents of silver were cast the sockets of the sanctuary, and the sockets of the vail,.... The sockets for the boards of the tabernacle, into which they were put; and the sockets for the vail, which divided between the holy and the most holy place, in which the pillars were set the vail was hung upon, and which was the silver...

Jamieson-Fausset-Brown Reformed @jfbcommentary

the silver of them that were numbered--603,550 men at half a shekel each would contribute 301,775 shekels; which at 2s. 4d. each, amounts to £35,207 sterling. It may seem difficult to imagine how the Israelites should be possessed of so much wealth in the desert; but it should be remembered that they were enriched first by the spoils of the Egyptians, and afterwards by those of the Amalekites.