Moses
Leviticus 5:16ESV·traditional attribution

He shall also make restitution for what he has done amiss in the holy thing and shall add a fifth to it and give it to the priest. And the priest shall make atonement for him with the ram of the guilt offering, and he shall be forgiven.

John Calvin Reformed @genevareformer

16. And he shall make amends for the harm. Hence it more plainly appears, as I have recently stated, that they, who withheld anything of God’s full right, are said to have sinned “in the holy thing;” since they are commanded to make restitution with the addition of a fifth part.

Matthew Henry Presbyterian @wholebiblehenry

Hitherto in this chapter orders were given concerning those sacrifices that were both sin-offerings and trespass-offerings, for they go by both names, Lev 5:6. Here we have the law concerning those that were properly and peculiarly trespass-offerings, which were offered to atone for trespasses done against a neighbour, those sins we commonly call trespasses.

Commenting on Leviticus 5:14-19

John Gill Reformed Baptist @doctorgill

And he shall make amends for the harm that he hath done in the holy thing,.... This seems to favour the sense of the word "estimation", in the preceding verse, as understood of the estimate of the damage done in the holy things, which belonged to the priests, for which recompense was to be made according as the damage was valued: and shall add the...