וְאֵת֙ שְׁתֵּ֣י הַכְּלָיֹ֔ת וְאֶת־הַחֵ֙לֶב֙ אֲשֶׁ֣ר עֲלֵיהֶ֔ן אֲשֶׁ֖ר עַל־הַכְּסָלִ֑ים וְאֶת־הַיֹּתֶ֙רֶת֙ עַל־הַכָּבֵ֔ד עַל־הַכְּלָי֖וֹת יְסִירֶֽנָּה׃
kedua buah pinggang beserta lemak yang ada padanya, yang di dekat pinggang, dan umbai hati, selain buah pinggang itu, harus ia pisahkan,
Rashi
ואת כל חלבו ירים AND HE SHALL TAKE ALL HIS FAT — Although it does not expressly mention here the lobe of the liver and the two kidneys as portions that were to be taken (as it does in the case of the anointed priest’s sin-offering, v. 9) they may be derived from the statement (v. 20) “And he shall do with the bullock as he did [with the bullock of the sin-offering]”. But why are they not expressly mentioned? It was taught in the School of R. Ishmael: A parable! This may be compared to the case of a king who was angry with his friend and abridged the account of his offence because of the affection he bore him (Zevachim 41b). (Similarly Scripture does not give in detail all the rites that have to be carried out when the whole of the nation sins.)
Rashi
כאשר יוסר חלב הכבש [AND HE SHALL REMOVE ALL THE FAT THEREOF] AS THE FAT OF THE LAMB IS REMOVED — the fat portions of which have been augmented by the addition of the fat-tail (cf. v. 9): thus, too, does a sin-offering, whenever it is brought as she-lamb, require the fat-tail to be removed together with the other fat portions (cf. Sifra, Vayikra Dibbura d'Chovah, Chapter 11 4).