Moses
Leviticus 9:10BSB·traditional attribution

On the altar he burned the fat, the kidneys, and the lobe of the liver from the sin offering, as the LORD had commanded Moses.

Matthew Henry Presbyterian @wholebiblehenry

These being the first offerings that ever were offered by the levitical priesthood, according to the newly-enacted law of sacrifices, the manner of offering them is particularly related, that it might appear how exactly they agreed with the institution. 1.

Commenting on Leviticus 9:8-22

John Gill Reformed Baptist @doctorgill

But the fat, and the kidneys, and the caul above the liver of the sin offering, he burnt upon the altar,.... The Septuagint version is, "he offered them": as the Lord commanded Moses; see Lev 4:8.

Geneva Bible Notes Reformed @genevanotes

But the fat, and the kidneys, and the caul above the liver of the sin offering, he burnt upon the altar; as the LORD commanded Moses. (e) That is, he laid them in order, and so they were burnt when the Lord sent down fire.