Moses
Leviticus 5:12ESV·traditional attribution

And he shall bring it to the priest, and the priest shall take a handful of it as its memorial portion and burn this on the altar, on the LORD’s food offerings; it is a sin offering.

Matthew Henry Presbyterian @wholebiblehenry

Provision is here made for the poor of God's people, and the pacifying of their consciences under the sense of guilt. Those that were not able to bring a lamb might bring for a sin-offering a pair of turtle-doves or two young pigeons; nay, if any were so extremely poor that they were not able to procure these so often as they would have occasion...

Commenting on Leviticus 5:7-13

John Gill Reformed Baptist @doctorgill

Then shall he bring it to the priest,.... The flour just as it was, not kneaded and made into a cake, as appears by what follows: and the priest shall take his handful of it; as much of the flour as he could hold in one hand: even a memorial thereof; to bring to mind his sin, and the goodness of God in admitting of...

Jamieson-Fausset-Brown Reformed @jfbcommentary

FOR SWEARING. (Lev 5:4-19) if a soul swear--a rash oath, without duly considering the nature and consequences of the oath, perhaps inconsiderately binding himself to do anything wrong, or neglecting to perform a vow to do something good. In all such cases a person might have transgressed one of the divine commandments unwittingly, and have been afterwards brought to a sense of his delinquency.

Commenting on Leviticus 5:4-19