Commentaire sur Le Lévitique 3:7

אם כשב IF [HE OFFER] A LAMB — Because there is amongst the fat-portions of the lamb something which is not amongst the fat-portions of the goat, — for of the lamb the fat-tail (אליה) is offered, — therefore they (the law regarding the lamb and that regarding the goat) have been divided into two separate paragraphs (whilst in the case of the free-will עולה they are contained in one paragraph, Leviticus 1:10—13, since there is no difference in the laws regarding these two animals) (cf. Sifra, Vayikra Dibbura d'Nedavah, Chapter 18 4).

אם כבש הוא מקריב, “if he offers a male sheep, etc.” The term כשב always refers to a fully grown sheep, as we know from Genesis 30,40 והכשבים הפריד יעקב, “and Yaakov set aside the fully grown sheep, etc.” the term כבש by contrast, refers to immature sheep. The word עגל refers to a fully grown calf, whereas the term בן בקר refers to a bull not yet fully grown. The latter is so named, as it is still dependent on its mother. The term פר בן בקר refers to an animal that is more than 12 months old. The parallel term בן כבש does not occur anywhere as sheep do not become pregnant during the first year of their lives.

Into two sections. Meaning: Not in one section like the voluntary burnt-offering, where it is written (1:10): “If his offering is from flocks of sheep — of lambs or of goats — etc.”

אם כשב, here the Torah includes the Passover offering whose fatty tail is to be treated as are the ones of peaceofferings. The tail of a goat, however was thrown away. This is why in connection with the Passover lamb, i.e. שה, we also find the word: מן הכבשים, “from among the sheep,” which was not really necessary.