Levítico 4:8 Midrash: Sifra

1) (Vayikra 4:8): "And all the fat of the bullock (of the sin-offering he shall remove from it"): "the bullock": to include the fat of the Yom Kippur bullock for (sacrifice along with) the two kidneys and the lobe above the liver. "the sin-offering": to include the Yom Kippur goats for all of the particulars mentioned here. "he shall remove from it": he shall remove it while it is (still) attached (and not cut the meat before removing the devoted portions.)

3) ("And he shall present …) the fat that covers the innards and all the fat that is on the innards": (This is written five times.) What is the intent of this? Because it is written (Ibid. 3:16): ("And the Cohein shall smoke …) all the fat for the L–rd. (17): … All fat and all blood you shall not eat… (Vayikra 7:25): For all who eat fat of the beast of which one presents a fire-offering to the L–rd, the soul that eats shall be cut off from its people" — I might think that even the wall-fat (the fat of the heart, the chest, and the throat) is included (in the interdict against eating fat); it is, therefore, written: "the fat that covers the innards (the entrails)." I might think that it (eating wall-fat) is not subject to the punishment (kareth), but that it is subject to the exhortation; it is, therefore, written (again): "the fat that covers the innards." would then exclude only the (wall-) fat of chullin, but not that of a consecrated animal; it is, therefore, written (again): "the fat that covers the innards" (i.e., only that fat is intended.) I might think that it (eating the wall-fat of a consecrated animal) is not subject to the punishment, but that it is subject to the exhortation; it is, therefore, written (again): "the fat that covers the innards." I might think that it is not subject to the exhortation and that it is subject to sacrifice (if he so wishes, even though he may eat it); it is, therefore, written (for the fifth time): "the fat that covers the innards" (Only that fat is to be sacrificed.)