Commentary for Leviticus 4:19

ואת כל חלבו ירים AND HE SHALL TAKE ALL HIS FAT — Although it does not expressly mention here the lobe of the liver and the two kidneys as portions that were to be taken (as it does in the case of the anointed priest’s sin-offering, v. 9) they may be derived from the statement (v. 20) “And he shall do with the bullock as he did [with the bullock of the sin-offering]”. But why are they not expressly mentioned? It was taught in the School of R. Ishmael: A parable! This may be compared to the case of a king who was angry with his friend and abridged the account of his offence because of the affection he bore him (Zevachim 41b). (Similarly Scripture does not give in detail all the rites that have to be carried out when the whole of the nation sins.)

והקטיר המזבחה, “and make it smoke on the altar.” The expression ריח ניחוח, “of pleasing odour,” is missing here as when an individual of high rank sins, G–d is more harsh than He is with average people.