Moses
Leviticus 4:24ESV·traditional attribution

and shall lay his hand on the head of the goat and kill it in the place where they kill the burnt offering before the LORD; it is a sin offering.

Matthew Henry Presbyterian @wholebiblehenry

Observe here, 1. That God takes notice of and is displeased with the sins of rulers. Those who have power to call others to account are themselves accountable to the ruler of rulers; for, as high as they are, there is a higher than they. This is intimated in that the commandment transgressed is here said to be the commandment of the Lord his God, Lev 4:22.

Commenting on Leviticus 4:22-26

John Gill Reformed Baptist @doctorgill

And the priest shall take of the blood of the sin offering with his finger,.... With the finger of his right hand, as the Talmudists (n) observe, and Gersom on the place; the priest first received the blood into a basin or ministering vessel, and then dipped the finger of his right hand into it, that next the thumb: and put it upon the horns...

Jamieson-Fausset-Brown Reformed @jfbcommentary

SIN OFFERING FOR THE PRIEST. (Lev. 4:3-35) If the priest that is anointed do sin--that is, the high priest, in whom, considering his character as typical mediator, and his exalted office, the people had the deepest interest; and whose transgression of any part of the divine law, therefore, whether done unconsciously or heedlessly, was a very serious offense, both as regarded himself individually, and the influence of his example.

Commenting on Leviticus 4:3-35