Moses
Numbers 1:44ESV·traditional attribution

These are those who were listed, whom Moses and Aaron listed with the help of the chiefs of Israel, twelve men, each representing his fathers’ house.

Matthew Henry Presbyterian @wholebiblehenry

We have here the sum total at the foot of the account; they were in all 600,000 fighting men, and 3550 over. Some think that when this was their number some months before (Exo 38:26) the Levites were reckoned with them, but now that tribe was separated for the service of God, yet so many more had by this time attained to the age of...

Commenting on Numbers 1:44-46

John Gill Reformed Baptist @doctorgill

These are those that were numbered,.... Or, as the Targum of Jonathan, these are the sums of the numbers; namely, those before given of the several respective tribes: which Moses and Aaron numbered, and the princes of Israel, being twelve men; for though the tribe of Levi was not numbered, yet Joseph having a double portion, his two sons are reckoned as distinct tribes; so...

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 1:17-47 This command was carried out by Moses and Aaron. They took for this purpose the twelve heads of tribes who are pointed out (see at Lev 24:11) by name, and had the whole congregation gathered together by them and enrolled in genealogical tables. התילּד, to announce themselves as born, i.e., to have themselves entered in genealogical registers (books of generations).

Commenting on Numbers 1:17-47