Moses
Leviticus 16:16BSB·traditional attribution

So he shall make atonement for the Most Holy Place because of the impurities and rebellious acts of the Israelites in regard to all their sins. He is to do the same for the Tent of Meeting which abides among them in the midst of their impurities.

John Calvin Reformed @genevareformer

16. And he shall make an atonement for the holy place. The cleansing of the sanctuary might seem absurd, as if it were in man’s power to pollute what God Himself had consecrated; for we know that God remains true, although all’ the world be unholy, and consequently that whatever God has appointed changes not its nature through the sins of men.

Matthew Henry Presbyterian @wholebiblehenry

When the priest had come out from the sprinkling the blood of the bullock before the mercy-seat, 1. He must next kill the goat which was the sin-offering for the people (Lev 16:15) and go the third time into the holy of holies, to sprinkle the blood of the goat, as he had done that of the bullock; and thus he was to make atonement...

Commenting on Leviticus 16:15-19

John Gill Reformed Baptist @doctorgill

And he shall make an atonement for the holy place,.... Even the holy of holies, as Aben Ezra interprets it, into which the high priest entered with blood for that purpose; the Targum of Jonathan adds, by a verbal confession, that is, of sin; but atonement was not made in that way, but by the blood of the bullock and goat, which was sprinkled towards...