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@Ahmed Alshatawi, Thanks for posting in Q&A.
From your description, I know you want to set desktop wallpaper on Windows devices via Intune.
Based on my research, if the device edition is Enterprise, you can follow the link below to configure it.
https://cloudinfra.net/how-to-set-desktop-and-lock-screen-wallpaper-using-intune/
Non-official, just for reference.
If not, here is a link with win32 app to configure the desktop wallpaper.
https://cloudinfra.net/set-desktop-lock-screen-wallpaper-using-intune-win32-app/
Note: Non-Microsoft link, just for the reference.
Hope above information can help you.
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