Moses
Leviticus 16:3ESV·traditional attribution

But in this way Aaron shall come into the Holy Place: with a bull from the herd for a sin offering and a ram for a burnt offering.

John Calvin Reformed @genevareformer

3. Thus shall Aaron come into the holy place. The rites and formality are now described; first, that Aaron should put on the holy garments, and wash his person; secondly, that he should offer a bullock and ram for a burnt-offering; thirdly, that he should take two goats from the people, one of which should be sent away alive, and the other slain in sacrifice.

Matthew Henry Presbyterian @wholebiblehenry

Here is, I. The date of this law concerning the day of atonement: it was after the death of the two sons of Aaron (Lev 16:1), which we read, Lev 10:1. 1. Lest Aaron should fear that any remaining guilt of that sin should cleave to his family, or (seeing the priests were so apt to offend) that some after-sin of his other sons should...

Commenting on Leviticus 16:1-4

John Gill Reformed Baptist @doctorgill

Thus shall Aaron come into the holy place,.... The most holy place; and this was after he had offered the daily sacrifice of the morning, and had performed the rest of the service then done, as Gersom observes; such as burning the incense and trimming the lamps, for no offering preceded the daily sacrifice: with a young bullock for a sin offering, and a ram...