1)
Whom did he gather?
1.
Rashi: The Kohanim and Leviyim, to station them in their Mishmaros, and all of Yisrael will bring their Matanos to there.
2.
Malbim: The Leviyim.
Whom did he gather?
Rashi: The Kohanim and Leviyim, to station them in their Mishmaros, and all of Yisrael will bring their Matanos to there.
Malbim: The Leviyim.