Moses
Numbers 8:8ESV·traditional attribution

Then let them take a bull from the herd and its grain offering of fine flour mixed with oil, and you shall take another bull from the herd for a sin offering.

Matthew Henry Presbyterian

We read before of the separating of the Levites from among the children of Israel when they were numbered, and the numbering of them by themselves (Num 3:6, Num 3:15), that they might be employed in the service of the tabernacle. Now here we have directions given for their solemn ordination (Num 8:6), and the performance of it, Num 8:20.

Commenting on Numbers 8:5-26

John Gill Reformed Baptist

Then let them take a young bullock,.... Of two years old, as the Jewish writers gather from the other in the next clause, being called the second; though the wise men say one of three years old is fit for such a sacrifice; nay, others say, if four or five years old; but the decision is according to the wise men (q).

Keil & Delitzsch Lutheran

Num 8:8 After this purification the Levites were to bring two young bullocks, one with the corresponding meat-offering for a burnt-sacrifice, the other for a sin-offering.