We have evidence that the Orion group gave Moses the ten commandments to create a master race who serves as an intermediary between them and us. See below. However, we also know from a guest on the show Cosmic Disclosure named Jason Rice that even these aliens aren't at the top of the hierarchy. Rather, an ancient AI is. I have confirmed this with someone who was channeling a sixth-density alien hivemind (similar to Ra below). This hivemind (Xoltal) said the reptiles are just another pawn. I have no more information on who rules us than this, unfortunately.

https://www.lawofone.info/s/16#15

16.15 Questioner: Can you tell me the origin of the Ten Commandments?
>Ra: I am Ra. The origin of these commandments follows the law of negative entities impressing information upon positively oriented mind/body/spirit complexes. The information attempted to copy or ape positivity while retaining negative characteristics.

16.16 Questioner: Was this done by the Orion group?
>Ra: I am Ra. This is correct.

16.17 Questioner: What was their purpose in doing this?
>Ra: I am Ra. The purpose of the Orion group, as mentioned before, is conquest and enslavement. This is done by finding and establishing an elite and causing others to serve the elite through various devices such as the laws you mention and others given by this entity.