Create a new group, put them in it, go through the spaces and add it to the permissions with only "view" access.
To achieve that you would need to go on the Confluence admin panel and then global permissions. Add a group in there and only grant the can use permission.
After that go to each space and then click on Space Tools > Permissions. Add the newly created your group in there and only leave the view all option checked.
That should be enough to have a set of users of a specif group to be able to view all pages but not to add comments/create content.
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