David
Psalm 107:26ESV·traditional attribution

They mounted up to heaven; they went down to the depths; their courage melted away in their evil plight;

John Calvin Reformed @genevareformer

PSALM 107 The Psalmist teaches us, in the first place, that human affairs are not regulated by the fickle and uncertain wheel of fortune, but that we must observe the judgments of God in the different vicissitudes which occur in the world, and which men imagine happen by chance.

Commenting on Psalm 107:1-43

C.H. Spurgeon Reformed Baptist @princeofpreachers

They mount up to the heaven. Borne aloft on the crest of the wave, the sailors and their vessels appear to climb the skies, but it is only for a moment, for very soon in the trough of the sea they go down again to the depths.

Matthew Henry Presbyterian @wholebiblehenry

The psalmist here calls upon those to give glory to God who are delivered from dangers at sea. Though the Israelites dealt not much in merchandise, yet their neighbours the Tyrians and Zidonians did, and for them perhaps this part of the psalm was especially calculated. I. Much of the power of God appears at all times in the sea, Psa 107:23, Psa 107:24.

Commenting on Psalm 107:23-32