Halakhah zu Wajikra 3:9

And these are the entrails of an ox or a goat: the fat that is on the innards - and included in it is the fat that is on the maw; the two kidneys with the fat that is on them and the fat that is on the flanks; the protuberances of the livers that are called polegar in the vernacular, and a little of the liver is taken with the protuberances. And the entrails of the species of sheep are these same ones. And in addition to them, with the sheep, we also take the whole fatty tail with the vertebrae of the backbone until the place of the kidneys, as it is stated (Leviticus 3:9), "opposite the kidneys (aatzah) shall you remove" - meaning to say above the place of the kidneys (Sifra, Tzav 14:8). And it referred to that place [with this word that is spelled like the word for counsel] because they, may their memory be blessed, said (Berakhot 61a) that the kidneys give counsel. And also that which they, may their memory be blessed, explained about the process of the sin-offering that is eaten, about its slaughter and its sprinkling, and all the rest of its content; and also regarding the process of the sin-offering that is burnt; and what is their law if any act of destruction is done upon them; and the rest of its details are [all] in Zevachim.