Moses
Leviticus 4:7ESV·traditional attribution

And the priest shall put some of the blood on the horns of the altar of fragrant incense before the LORD that is in the tent of meeting, and all the rest of the blood of the bull he shall pour out at the base of the altar of burnt offering that is at the entrance of the tent of meeting.

Matthew Henry Presbyterian @wholebiblehenry

The laws contained in the first three chapters seem to have been delivered to Moses at one time. Here begin the statutes of another session, another day. From the throne of glory between the cherubim God delivered these orders. And he enters now upon a subject more strictly new than those before.

Commenting on Leviticus 4:1-12

John Gill Reformed Baptist @doctorgill

And he shall take off from it all the fat of the bullock for the sin offering,.... When the priest had killed the bullock, and sprinkled and poured the blood, as before commanded; he then cut up the bullock, and took out its inwards, and put them in a vessel, and salted them, and strowed them on the fires (z), and burnt them, and the...

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