Moses
Exodus 30:10BSB·traditional attribution

Once a year Aaron shall make atonement on the horns of the altar. Throughout your generations he shall make atonement on it annually with the blood of the sin offering of atonement. The altar is most holy to the LORD.”

John Calvin Reformed @genevareformer

10. And Aaron shall make an atonement. We should observe here the correspondence between the two altars; for, as the Israelites were admonished that the sacrifices would not please God, unless all uncleanness were wiped away by pure and holy prayers, so also the altar of incense was purified by the sprinkling of blood, that they might learn that their prayers obtained acceptance through sacrifices.

Matthew Henry Presbyterian @wholebiblehenry

I. The orders given concerning the altar of incense are, 1. That it was to be made of wood, and covered with gold, pure gold, about a yard high and half a yard square, with horns at the corners, a golden cornice round it, with rings and staves of gold, for the convenience of carrying it, Exo 30:1-5.

Commenting on Exodus 30:1-10

John Gill Reformed Baptist @doctorgill

And Aaron shall make an atonement upon the horns of it once in a year,.... On the day of atonement, as the Targum of Jonathan, and so Jarchi and Aben Ezra explain it; and the atonement here referred to seems to be an atonement for the altar itself, see Lev 16:18 and as the altar of burnt offering was first expiated and then used, Exo...