Moses
Exodus 40:9ESV·traditional attribution

“Then you shall take the anointing oil and anoint the tabernacle and all that is in it, and consecrate it and all its furniture, so that it may become holy.

John Calvin Reformed @genevareformer

9. And thou shalt take the anointing oil There was by no means any virtue or efficacy for sanctification in the oil, except in so far as it was a type of the Spirit, from whom as its only source all holiness emanates. Assuredly the oil, as being a corruptible fluid, neither penetrates into the soul, nor would by itself at all avail unto spiritual service.

Matthew Henry Presbyterian @wholebiblehenry

The materials and furniture of the tabernacle had been viewed severally and approved, and now they must be put together. 1. God here directs Moses to set up the tabernacle and the utensils of it in their places. Though the work of the tabernacle was finished, and every thing ready for rearing, and the people, no doubt, were very desirous to see it up, yet...

Commenting on Exodus 40:1-15

John Gill Reformed Baptist @doctorgill

And thou shall anoint them as thou didst anoint their father,.... For Aaron was first anointed, and then his sons: that they may minister unto me in the priest's office; which they might not do before their anointing, though separated for it, and called unto it: for their anointing shall surely be an everlasting priesthood throughout their generations; that is, this ceremony of anointing was...