Moses
Numbers 26:4ESV·traditional attribution

“Take a census of the people, from twenty years old and upward,” as the LORD commanded Moses. The people of Israel who came out of the land of Egypt were:

Matthew Henry Presbyterian @wholebiblehenry

Observe here, 1. That Moses did not number the people but when God commanded him. David in his time did it without a command, and paid dearly for it. God was Israel's king, and he would not have this act of authority done but by his express orders.

Commenting on Numbers 26:1-4

John Gill Reformed Baptist @doctorgill

Take the sum of the people, from twenty years old and upward,.... At the same age at which the sum was taken before, Num 1:3 so that there could not be one that was more than sixty years of age, of all those that went into the land of Canaan, except Joshua and Caleb, and besides some few in the tribe of Levi, which did...

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 26:3-4 “And Moses and Eleazar the priest spake with them” (דּבּר with the accusative, as in Gen 37:4). The pronoun refers to “the children of Israel,” or more correctly, to the heads of the nation as the representatives of the congregation, who were to carry out the numbering. On the Arboth-Moab, see at Num 22:1.

Commenting on Numbers 26:3-4