Moses
Numbers 31:51ESV·traditional attribution

And Moses and Eleazar the priest received from them the gold, all crafted articles.

John Calvin Reformed @genevareformer

51. And Moses and Eleazar the priest took the gold. It was fitting that this should be added, lest any should suppose that Eleazar made a profit by the liberality of others. Moses, therefore, relates, that whatever gold was offered, was faithfully laid up as an ornament for the sanctuary.

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 31:48-54 Sacred Oblations of the Officers. - When the officers reviewed the men of war who were “in their hand,” i.e., who had fought the battle under their command, and found not a single man missing, they felt constrained to give a practical expression to their gratitude for this miraculous preservation of the whole of the men, by presenting a sacrificial gift to Jehovah...

Commenting on Numbers 31:48-54