Moses
Leviticus 16:20ESV·traditional attribution

“And when he has made an end of atoning for the Holy Place and the tent of meeting and the altar, he shall present the live goat.

John Calvin Reformed @genevareformer

20. And when he hath made an end of reconciling. The mode of expiation with the other goat is now more clearly explained, viz., that it should be placed before God, and that the priest should lay his hands on its head, and confess the sins of the people, so that he may throw the curse on the goat itself.

Matthew Henry Presbyterian @wholebiblehenry

The high priest having presented unto the Lord the expiatory sacrifices, by the sprinkling of their blood, the remainder of which, it is probable, he poured out at the foot of the brazen altar, 1. He is next to confess the sins of Israel, with both his hands upon the head of the scape-goat (Lev 16:20, Lev 16:21); and whenever hands were imposed upon the...

Commenting on Leviticus 16:20-28

John Gill Reformed Baptist @doctorgill

And when he hath made an end of reconciling the holy place,.... That is, the holy of holies, by carrying in the blood of the bullock, and of the goat there, and sprinkling them as before observed: and the tabernacle of the congregation; the great court where the people met, and where the altar of burnt offering stood: and the altar; the altar of incense...