Komentarz do Kapłańska 9:20

וישימו את החלבים על החזות AND THEY PUT THE FAT UPON THE BREAST — After the waving the priest who waved them gave them to another priest to burn them; consequently what was previously above was now beneath (cf. Rashi on Leviticus 7:30; Menachot 62a).

AND HE BURNT THE FAT UPON THE ALTAR — together with the others mentioned [namely, the fat tail, and that which covereth the inwards, and the lobe of the liver, and the breasts]. But because the burning of the fats is greater, He mentions [only] them. Similarly, it consumed upon the altar the burnt-offering and the fats.⁴⁵Verse 24. Here too, Scripture singles out “the fats,” although the fire also consumed the tail, etc., because the burning of the fats was greater.

וישימו את החלבים על החזות, “they positioned the fat parts on top of the breasts;” The fat tail, the kidneys and the attachment to the liver would be placed below; above that would be placed the various parts of fatty substance; both of these would be placed above the breasts of the animals From the outside only the fatty membranes would be visible; this was out of consideration for the “dignity” of the remnants of the animals.

To another kohein to burn them. Rashi is answering the question: In another place it is written (10:15): “The thigh that is the separated portion and the breast that is the wave-offering, on top of the fats of the fire offering,” implying that the thigh is on top and the fat below! In Parshas Tzav (7:30), Rashi explains this well.