Moses
Numbers 4:37ESV·traditional attribution

This was the list of the clans of the Kohathites, all who served in the tent of meeting, whom Moses and Aaron listed according to the commandment of the LORD by Moses.

Matthew Henry Presbyterian @wholebiblehenry

We have here a particular account of the numbers of the three families of the Levites respectively, that is, of the effective men, between thirty years old and fifty. Observe, 1. The Kohathites were, in all, 8600 from a month old and upwards; but of these there were but 2750 serviceable men, not a third part.

Commenting on Numbers 4:34-49

John Gill Reformed Baptist @doctorgill

These be those that were numbered of the families of the sons of Merari,.... See Gill on Num 4:34; ; Numbers 4:46 num 4:46 num 4:46 num 4:46All those that were numbered of the Levites, whom Moses and Aaron and the chief of Israel numbered,.... See Gill on Num 3:34.

Geneva Bible Notes Reformed @genevanotes

These [were] they that were numbered of the families of the Kohathites, all that might do service in the tabernacle of the congregation, which Moses and Aaron did number according to the commandment of the LORD by the hand of Moses. (s) God appointing Moses to be the minister and executor of it.