Moses
Leviticus 23:28ESV·traditional attribution

And you shall not do any work on that very day, for it is a Day of Atonement, to make atonement for you before the LORD your God.

Matthew Henry Presbyterian @wholebiblehenry

Here is, I. The institution of the feast of trumpets, on the first day of the seventh month, Lev 23:24, Lev 23:25. That which was now the seventh month had been reckoned the first month, and the year of jubilee was still to begin with this month (Lev 25:8), so that this was their new year's day.

Commenting on Leviticus 23:23-32

John Gill Reformed Baptist @doctorgill

Ye shall do no work in that same day,.... No more than on the weekly sabbath: for it is a day of atonement, to make atonement for you before the Lord your God: See Gill on Lev 16:30; Aben Ezra's note is,"for you only,''that is, for the Israelites, and not the Gentiles; but the atonement of Christ, the antitype of this, was not for the...

Adam Clarke Methodist @methodicalclarke

A day of atonement - See the note on Lev 16:2, etc., where this subject is largely explained.