Moses
Leviticus 5:16BSB·traditional attribution

Regarding any holy thing he has harmed, he must make restitution by adding a fifth of its value to it and giving it to the priest, who will make atonement on his behalf with the ram as a guilt offering, and he will be forgiven.

John Calvin Reformed @genevareformer

16. And he shall make amends for the harm. Hence it more plainly appears, as I have recently stated, that they, who withheld anything of God’s full right, are said to have sinned “in the holy thing;” since they are commanded to make restitution with the addition of a fifth part.

Matthew Henry Presbyterian @wholebiblehenry

Hitherto in this chapter orders were given concerning those sacrifices that were both sin-offerings and trespass-offerings, for they go by both names, Lev 5:6. Here we have the law concerning those that were properly and peculiarly trespass-offerings, which were offered to atone for trespasses done against a neighbour, those sins we commonly call trespasses.

Commenting on Leviticus 5:14-19

John Gill Reformed Baptist @doctorgill

And he shall make amends for the harm that he hath done in the holy thing,.... This seems to favour the sense of the word "estimation", in the preceding verse, as understood of the estimate of the damage done in the holy things, which belonged to the priests, for which recompense was to be made according as the damage was valued: and shall add the...