Commentaire sur Le Lévitique 16:25

ואת חלב החטאת AND THE FAT OF THE SIN OFFERING [SHALL HE CAUSE TO ASCEND IN FUMES] — i. e. the fat parts of both the bullock and the goat.

The bullock and goat. Because if it was [referring to] the entrails of only the bullock burnt-offering or only the goat, which is the sacrifice of the people, it should have written, “the fat of the sin-offering of the people.” Or, if it was referring only to the bullock of Aharon, it should have written, “the fat of the burnt-offering which is his,” as Scripture writes above (verse 6), “the sin-offering bullock which is his.” Therefore, because it is simply written “the fat of the sin-offering,” it refers to both sin-offerings.

ואת חלב החטאת, “and the fat of the sinoffering;” Onkelos translates this verse in the plural mode, i.e. וית תרבי דחטווא, seeing that the Torah speaks of both the fat parts of bull and the male goat offered inside the Sanctuary on the Day of Atonement.