מדרש על ויקרא 1:17

6) And whence is it derived that the head is smoked by itself? "And the Cohein shall smoke it on the altar" (Ibid. 17) refers to the body. What, then, must "and he shall smoke" (Ibid. 15) refer to? The head. And just as we find with smoking that the head (is smoked) by itself, and the body by itself, so, with melikah, etc.

8) From here they ruled: If one designates an unblemished animal for Temple maintenance, he transgresses a positive commandment. Whence is it derived that he also transgresses a negative commandment? From (Vayikra 1:17): "And the L–rd spoke to Moses lemor" (also construable as "lo amar" ["He said not"]. These are the words of R. Yehudah. The sages say: There is no transgression here of a negative commandment.

18) "and Moses smoked the head, and the pieces, and the suet": as it is written (Vayikra 1:12): "And he shall cut it into its pieces, and its head and its suet." (Vayikra 8:21): "And the innards and the legs he washed with water": as it is written (Vayikra 1:13): "And the innards and the legs he shall wash with water." (Vayikra 8:21) "and Moses smoked the whole ram upon the altar": as it is written (Vayikra 1:13): "and he shall smoke it upon the altar." (Vayikra 8:21): "It is a burnt-offering for a sweet savor": as it is written (Vayikra 1:13): "a fire-offering, a sweet savor to the L–rd." From here it is derived that all (the limbs of the burnt-offering) are consigned to the fire.