Moses
Numbers 8:19KJV·traditional attribution

And I have given the Levites as a gift to Aaron and to his sons from among the children of Israel, to do the service of the children of Israel in the tabernacle of the congregation, and to make an atonement for the children of Israel: that there be no plague among the children of Israel, when the children of Israel come nigh unto the sanctuary.

John Calvin Reformed

19. And I have given the Levites. He declares on what terms He desires to have them as His own, viz., that they may be directed by Aaron, and obey his commands; for by “a gift” is not to be understood such an act as that whereby a person resigns and cedes his own right to another; but, when He devotes them to the ministry...

Matthew Henry Presbyterian

We read before of the separating of the Levites from among the children of Israel when they were numbered, and the numbering of them by themselves (Num 3:6, Num 3:15), that they might be employed in the service of the tabernacle. Now here we have directions given for their solemn ordination (Num 8:6), and the performance of it, Num 8:20.

Commenting on Numbers 8:5-26

John Gill Reformed Baptist

And Moses and Aaron, and all the congregation of the children of Israel,.... The several parties concerned in the consecration of the Levites: these did to the Levites according unto all that the Lord commanded Moses, so did the children of Israel unto them: which, as Jarchi notes, is said to the praise of them that did it, and of what was done by them...