Moses
Leviticus 16:32ESV·traditional attribution

And the priest who is anointed and consecrated as priest in his father’s place shall make atonement, wearing the holy linen garments.

Matthew Henry Presbyterian @wholebiblehenry

I. We have here some additional directions in reference to this great solemnity, particularly, 1. The day appointed for this solemnity. It must be observed yearly on the tenth day of the seventh month, Lev 16:29. The seventh had been reckoned the first month, till God appointed that the month in which the children of Israel came out of Egypt should thenceforward be accounted and called the first month.

Commenting on Leviticus 16:29-34

John Gill Reformed Baptist @doctorgill

And he shall make an atonement for the holy sanctuary,.... The holy of holies, just in the same manner as Aaron had done, Lev 16:16, and he shall make an atonement for the tabernacle of the congregation; the court of the tabernacle, and the holy place, and all in them, as Aaron did, in the places referred and for the altar; see Lev 16:18, and...

Geneva Bible Notes Reformed @genevanotes

And the priest, whom he shall anoint, and whom he shall consecrate to minister in the priest's office in his father's stead, shall make the atonement, and shall put on the linen clothes, [even] the holy garments: (m) Whom the priest shall anoint by God's commandment to succeed in his father's place.