Moses
Numbers 7:7ESV·traditional attribution

Two wagons and four oxen he gave to the sons of Gershon, according to their service.

Matthew Henry Presbyterian @wholebiblehenry

Here is the offering of the princes to the service of the tabernacle. Observe, I. When it was; not till it was fully set up, Num 7:1. When all things were done both about the tabernacle itself, and the camp of Israel which surrounded it, according to the directions given, then they began their presents, probably about the eighth day of the second month.

Commenting on Numbers 7:1-9

John Gill Reformed Baptist @doctorgill

Two wagons and four oxen he gave unto the sons of Gershon,.... The eldest son of Levi: according to their service; which was to bear and take care of the curtains, coverings, hangings and rails of the tabernacle; and which, when carrying from place to place, it was proper they should be covered from being exposed to rain and dust; and being so many as...

Geneva Bible Notes Reformed @genevanotes

Two wagons and four oxen he gave unto the sons of Gershon, according to their service: (c) For their use to carry with.