Moses
Numbers 4:31ESV·traditional attribution

And this is what they are charged to carry, as the whole of their service in the tent of meeting: the frames of the tabernacle, with its bars, pillars, and bases,

Matthew Henry Presbyterian @wholebiblehenry

We have here the charge of the other two families of the Levites, which, though not so honourable as the first, yet was necessary, and was to be done regularly. 1. The Gershonites were charged with all the drapery of the tabernacle, the curtains, and hangings, and the coverings of badgers' skins, Num 4:22-26.

Commenting on Numbers 4:21-33

John Gill Reformed Baptist @doctorgill

And Moses and Aaron, and the chief of the congregation, numbered the sons of the Kohathites,.... Perhaps these chiefs were the same with those who were concerned with Moses and Aaron in numbering all the tribes whose names were given, Num 1:5; the Kohathites are begun with, according to the divine direction, and then the Gershonites and Merarites in their order; and in Num 4:34...

Keil & Delitzsch Lutheran @keilanddelitzsch

Num 4:31-32 Num 4:31 and Num 4:32, like Num 3:36 and Num 3:37. “The charge of their burden” (their carrying), i.e., the things which it was their duty to carry.

Commenting on Numbers 4:31-33