Midrasch zu Wajikra 1:6

1) (Vayikra 1:6): "And he shall flay the burnt-offering, and he shall cut it into its pieces": I might think that he flays it limb by limb and he cuts it (i.e., each limb, after it has been flayed); it is, therefore, written "the burnt-offering." He flays the whole animal and then cuts it.

2) I might think that only a gift burnt-offering requires flaying. Whence do I derive the same for a prescribed burnt-offering? It follows, viz.: It is written that a gift burnt-offering is brought, and it is written that a prescribed burnt-offering is brought. Just as a gift burnt-offering requires flaying, so, a prescribed burnt-offering.

2) I might think that he takes it out whole and burns it whole; it is, therefore, written: "its head and its legs." Just as head and legs mentioned elsewhere (in respect to a burnt-offering) have been severed (see Vayikra 1:6), so, here, they must be severed (before they are burned). — But (why not say): Just as head and legs there have been flayed, so, here, too, they must be flayed! It is, therefore, written (to negate this): "and its innards and its dung" (Just as the dung is in its innards, so, the flesh must be "in its innards, i.e., attached to the skin, unflayed.)