Moses
Genesis 38:23ESV·traditional attribution

And Judah replied, “Let her keep the things as her own, or we shall be laughed at. You see, I sent this young goat, and you did not find her.”

Matthew Henry Presbyterian @wholebiblehenry

It is a very ill-favoured story that is here told concerning Judah; one would not have expected such folly in Israel. Judah had buried his wife; and widowers have need to stand upon their guard with the utmost caution and resolution against all fleshly lusts. He was unjust to his daughter-in-law, either through negligence or design, in not giving her his surviving son, and this exposed her to temptation. I.

Commenting on Genesis 38:12-23

John Gill Reformed Baptist @doctorgill

And it came to pass about three months after,.... The above affair happened, and when the pregnancy of Tamar began to be somewhat visible, as it does in women with child about that time: that it was told Judah, saying, Tamar thy daughter in law hath played the harlot: her being with child being observed by some of the family, or her neighbours, and knowing...

Geneva Bible Notes Reformed @genevanotes

And Judah said, Let her take [it] to her, lest we be shamed: behold, I sent this kid, and thou hast not found her. (g) He fears man more than God.