Moses
Leviticus 5:13BSB·traditional attribution

In this way the priest will make atonement for him for any of these sins he has committed, and he will be forgiven. The remainder will belong to the priest, like the grain offering.”

Matthew Henry Presbyterian @wholebiblehenry

Provision is here made for the poor of God's people, and the pacifying of their consciences under the sense of guilt. Those that were not able to bring a lamb might bring for a sin-offering a pair of turtle-doves or two young pigeons; nay, if any were so extremely poor that they were not able to procure these so often as they would have occasion...

Commenting on Leviticus 5:7-13

John Gill Reformed Baptist @doctorgill

And the priest shall make an atonement for him,.... By burning the handful of flour brought by him, as an emblem of the painful sufferings of Christ, whereby he made atonement for the sins of his people: as touching his sin that he hath sinned in one of these; for whatsoever sin he had committed in any of the above cases, Lev 5:1, and it...

Jamieson-Fausset-Brown Reformed @jfbcommentary

FOR SWEARING. (Lev 5:4-19) if a soul swear--a rash oath, without duly considering the nature and consequences of the oath, perhaps inconsiderately binding himself to do anything wrong, or neglecting to perform a vow to do something good. In all such cases a person might have transgressed one of the divine commandments unwittingly, and have been afterwards brought to a sense of his delinquency.

Commenting on Leviticus 5:4-19