Moses
Numbers 26:47KJV·traditional attribution
These are the families of the sons of Asher according to those that were numbered of them; who were fifty and three thousand and four hundred.
Matthew Henry Presbyterian
This is the register of the tribes as they were now enrolled, in the same order that they were numbered in ch. 1. Observe, I. The account that is here kept of the families of each tribe, which must not be understood of such as we call families, those that live in a house together, but such as were the descendants of the several sons...
Commenting on Numbers 26:5-51
Keil & Delitzsch Lutheran
Num 26:44-47 The families of Asher agree with the sons of Asher mentioned in Gen 46:17 and 1Ch 7:30, except that Ishuah is omitted here, because he founded no family.
Commenting on Numbers 26:44-47