Moses
Exodus 38:30ESV·traditional attribution

with it he made the bases for the entrance of the tent of meeting, the bronze altar and the bronze grating for it and all the utensils of the altar,

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

Keil & Delitzsch Lutheran @keilanddelitzsch

Exo 38:29-31 The copper of the wave-offering amounted to 70 talents and 2400 shekels; and of this the sockets of the pillars at the entrance of the tabernacle (Exo 26:37), the altar of burnt-offering with its network and vessels, the supports of the pillars of the court, all the pegs of the dwelling and court, and, what is not expressly mentioned here, the laver with...

Commenting on Exodus 38:29-31