Moses
Leviticus 16:21ESV·traditional attribution

And Aaron shall lay both his hands on the head of the live goat, and confess over it all the iniquities of the people of Israel, and all their transgressions, all their sins. And he shall put them on the head of the goat and send it away into the wilderness by the hand of a man who is in readiness.

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 Aaron shall lay both his hands on the head of the live goat,.... In this order as the Targum of Jonathan says, his right hand upon his left hand on the head of the live goat; this was done in the name of the people, hereby transferring their sins, and the punishment of them, to it: and confess him all the iniquities of the...

Geneva Bible Notes Reformed @genevanotes

And Aaron shall lay both his hands upon the head of the live goat, and confess over him all the iniquities of the children of Israel, and all their transgressions in all their sins, putting them upon the head of the goat, and shall send [him] away by the hand of a fit man into the wilderness: (g) In this goat is a true figure...