Midras Imamat 3:14: Sifra

2) "korbano" ("his offering") is written three times, to include (in the requirement of semichah) all the partners to an offering (one after the other). (For without the inclusion provision) would it not follow (that they would not all perform semichah?), viz.: If tenufah, which obtains both with living animals (e.g., the Atzereth lambs and the guilt-offering of the metzorah) and with slaughtered animals (e.g., the breast and thigh of peace-offerings and thanksgiving offerings), are excluded (from tenufah by all of the partners, [one performing tenufah for all of them]) — semichah, which obtains only with living animals, how much more so should all of the partners be excluded from it, (and only one perform it for all)! It is, therefore, written: "his offering" — to include (as performing semichah) all of the partners to the offering.

2) (Vayikra 3:14): "And he shall offer from it (his offering"): while it is still attached (i.e., he shall remove the devoted portions while they are still attached to the goat, before he cuts the flesh). "his offering, a fire-offering to the L–rd, the fat that covers the innards and all the fat upon the innards.": Why mention this (again if it has already been stated above in respect to the flock?) For I might think that it (a goat) is excluded from all of these. And, indeed, it would follow (that it is excluded, viz.: Just as we find that a sheep (offering), which is augmented by (the sacrifice of) a fat-tail, is augmented by all of these (the above), so, (conversely), a goat, which is excluded from (the sacrifice of) a fat-tail, should be excluded from all of these, (so that an explicit inclusion clause is needed.) — This is refuted by cattle, which are excluded from fat-tail, yet included in all of these.

3) — No, this may be so with cattle (offerings), which are (accompanied by) larger libations, as opposed to goats, which are (accompanied by) smaller libations. And since they are excluded from (larger) libations, they should be excluded from all (of the above). It is, therefore, written: "the fat that covers the innards and all the fat on the innards, and the two kidneys, etc.", to include all of them.