Moses
Exodus 32:20ESV·traditional attribution

He took the calf that they had made and burned it with fire and ground it to powder and scattered it on the water and made the people of Israel drink it.

John Calvin Reformed @genevareformer

20. And he took the calf which they had made It might seem to be a cruel and inhuman punishment that Moses should in a manner infect the bowels of the people with the corruption of the crime. They had already polluted both their bodies and souls more than enough, without the contagion entering any deeper.

Matthew Henry Presbyterian @wholebiblehenry

Here is, I. The favour of God to Moses, in trusting him with the two tables of the testimony, which, though of common stone, were far more valuable than all the precious stones that adorned the breast-plate of Aaron. The topaz of Ethiopia could not equal them, Exo 32:15, Exo 32:16.

Commenting on Exodus 32:15-20

John Gill Reformed Baptist @doctorgill

And Moses said unto Aaron,.... Having destroyed the calf, and thereby expressed his abhorrence of their idolatry, he examines the principal persons concerned, and inquires into the cause and reason of it, how it came about; and begins with Aaron, though his own brother, with whom along with Hur he had committed the government of the people during his absence; and therefore was justly accountable...