Moses
Numbers 31:26ESV·traditional attribution

“Take the count of the plunder that was taken, both of man and of beast, you and Eleazar the priest and the heads of the fathers’ houses of the congregation,

John Gill Reformed Baptist @doctorgill

And take it of their half,.... Of the half part of the prey divided to the soldiers: and give it unto Eleazar the priest for an heave offering of the Lord; by way of thanksgiving for the success and victory, God had given them, by means of which so much booty had fallen into their hands.

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 31:25-30 Distribution of the Booty. - God directed Moses, with Eleazar and the heads of the fathers’ houses (“fathers” for “fathers’ houses:” see at Exo 6:14) of the congregation, to take the whole of the booty in men and cattle, and divide it into two halves: one for the men of war (המּלחמה תּפשׂי, those who grasped at war, who engaged in war), the...

Commenting on Numbers 31:25-30