Commentary for Leviticus 7:23

כל חלב שור, “any of the fat parts above the kidneys and liver of the four legged animals fit for sacrifices on the altar, are forbidden to be eaten.” Contrary to verse 20, where we encountered the penalty for eating while in a state of ritual impurity, though we had not heard about the warning not to do so, here we hear the warning, but must search for where the penalty has been spelled out. We find it in verse 25. The reason why the law has been repeated is to teach us that the law forbidding to eat these fat parts from animals which the Torah has forbidden us to eat, anyway does not apply. [In practice this means that when someone eats an animal that is forbidden to be eaten, he is not penalised additionally for eating those parts of the animal. Ed.] (Sifra)