Moses
Numbers 1:3ESV·traditional attribution

From twenty years old and upward, all in Israel who are able to go to war, you and Aaron shall list them, company by company.

Matthew Henry Presbyterian @wholebiblehenry

I. We have here a commission issued out for the numbering of the people of Israel; and David, long after, paid dearly for doing it without a commission. Here is, 1. The date of this commission, Num 1:1. (1.) The place: it is given at God's court in the wilderness of Sinai, from his royal palace, the tabernacle of the congregation.

Commenting on Numbers 1:1-16

John Gill Reformed Baptist @doctorgill

From twenty years old and upwards,.... All that had entered into their twentieth year, or, as it should rather seem, who were full twenty years of age, and all that were above it without any limitation; though some limit it to fifty, and others to sixty years, when men may be reasonably excused going to war; for to know who were fit for it seems...

Jamieson-Fausset-Brown Reformed @jfbcommentary

Aaron shall number them by their armies--or companies. In their departure from Egypt they were divided into five grand companies (Exo 13:18), but from the sojourn in the wilderness to the passage of the Jordan, they were formed into four great divisions. The latter is here referred to.