Moses
Numbers 16:40ESV·traditional attribution

to be a reminder to the people of Israel, so that no outsider, who is not of the descendants of Aaron, should draw near to burn incense before the LORD, lest he become like Korah and his company—as the LORD said to him through Moses.

John Calvin Reformed @genevareformer

40. To be a memorial unto the children of Israel. This passage again confirms what I have just said, that God’s judgments, which ought to remain in full remembrance in every age, straightway escape, and are blotted out front men’s minds, unless they are provided with certain aids to meditate upon them. This, however, does not happen so much from ignorance as neglect.

Matthew Henry Presbyterian @wholebiblehenry

We must now look back to the door of the tabernacle, where we left the pretenders to the priesthood with their censers in their hands ready to offer incense; and here we find, I. Vengeance taken on them, Num 16:35.

Commenting on Numbers 16:35-40

John Gill Reformed Baptist @doctorgill

To be a memorial unto the children of Israel,.... The whole body of them; this explains what is meant by sign, Num 16:38; that it was to put or keep in mind what follows: that no stranger which is not of the seed of Aaron come near to offer incense before the Lord; not only any Gentile but any Israelite, and not any Israelite only...