Levítico 3:4 Midrash: Sifra

7) (Vayikra 3:4): "And the two kidneys": not an animal with one kidney and not an animal with three kidneys, (this being considered a blemish). (Vayikra 3:4): "and the fat which is upon them": not the flesh which is upon them, (this being permitted to be eaten). (Vayikra 3:4): "which is on the loins": This is the fat between the loin sinews. These are the words of R. Yossi Haglili. R. Akiva says: to include the fat on the coccyx. R. Yishmael says (in explanation of 6 above): Just as the fat that covers the innards is membranous and easily peeled, so only that fat which is membranous and easily peeled (is included). R. Akiva says: Just as the fat that covers the innards is an even layer, membranous, and easily peeled, so only (that fat) which is an even layer, membranous, and easily peeled (is included).

8) (Vayikra 3:4): "and the lobe with the liver": This is ambiguous. I would not know whether to take part of the liver with the lobe or part of the lobe with the liver. Its being written (Vayikra 9:10): "… and the lobe from the liver of the sin-offering which he caused to smoke upon the altar" indicates that part of the liver is taken with the lobe.

9) ("he shall remove it [yesirenah]. (Vayikra 3:5) And the sons of Aaron shall smoke it"): "yesir" ("he shall remove"): "the lobe," even if the kidneys are not there (after the receiving of the blood); "the kidneys," even if the lobe is not there; "yesirenah" — even one kidney, (which makes the other's absence more conspicuous).