Moses
Numbers 26:35ESV·traditional attribution

These are the sons of Ephraim according to their clans: of Shuthelah, the clan of the Shuthelahites; of Becher, the clan of the Becherites; of Tahan, the clan of the Tahanites.

Matthew Henry Presbyterian @wholebiblehenry

This is the register of the tribes as they were now enrolled, in the same order that they were numbered in ch. 1. Observe, I. The account that is here kept of the families of each tribe, which must not be understood of such as we call families, those that live in a house together, but such as were the descendants of the several sons...

Commenting on Numbers 26:5-51

John Gill Reformed Baptist @doctorgill

Unto these the land shall be divided for an inheritance,.... That were numbered, and to none else: according to the number of their names; and for this end was the number of them now taken, that the land might be equally divided among them; women and minors, or such as were under twenty years of age, had no share in it; and even only those...

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 26:28-37 The descendants of Joseph were classified in two leading families, according to his two sons Manasseh and Ephraim, who were born before the removal of Israel to Egypt, and were raised into founders of tribes in consequence of the patriarch Israel having adopted them as his own sons (Gen 48).

Commenting on Numbers 26:28-37