Moses
Numbers 31:47ESV·traditional attribution

from the people of Israel’s half Moses took one of every 50, both of persons and of beasts, and gave them to the Levites who kept guard over the tabernacle of the LORD, as the LORD commanded Moses.

Geneva Bible Notes Reformed @genevanotes

Even of the children of Israel's half, Moses took one portion of fifty, [both] of man and of beast, and gave them unto the Levites, which kept the charge of the tabernacle of the LORD; as the LORD commanded Moses. (p) Which had not been at war.

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 31:31-47 The booty, viz., “the rest of the booty, which the men of war had taken,” i.e., all the persons taken prisoners that had not been put to death, and all the cattle taken as booty that had not been consumed during the march home, amounted to 675,000 head of small cattle, 72,000 oxen, 61,000 asses, and 32,000 maidens.

Commenting on Numbers 31:31-47