By opponent in match play

If your opponent lifts or moves your ball at rest, the ball must be replaced on its original spot (which if not known must be estimated), except:

When your opponent is conceding your next stroke, a hole or the match, or
When your opponent lifts or moves your ball at your request because you intend to take relief or to replace your ball on a different spot.

If your opponent lifts or deliberately touches your ball at rest or causes it to move, your opponent gets one penalty stroke. But there are several exceptions when they get no penalty for doing so: Exception 1 - Opponent Allowed to Lift Your Ball Exception 2 – Marking and Lifting Your Ball on Putting Green by Mistake Exception 3 – Same Exceptions as for the Player

Related Rule - 9.5