Вайикра 3:3 Комментарий: Rashi, Siftei Chakhamim, Kitzur Baal HaTurim & Chizkuni

‎'ואת כל החלב וגו [AND HE SHALL OFFER … ALL THE FAT THAT COVERETH THE INWARDS] AND ALL THE FAT [THAT IS UPON THE INWARDS] — These apparently redundant words are intended to include in the command the fat also that lies upon the maw. This is the opinion of Rabbi Ishmael; Rabbi Akiba holds that they are intended to include only the fat that is on the gut (Sifra, Vayikra Dibbura d'Nedavah, Section 14 6; cf. Chullin 49b).

The fat on the stomach. Meaning: The fat on the small intestines are included [as well] by kal vachomer, since they have two signs of forbidden [fats]: They are spread like a garment and they have a detachable membrane. Rabbi Akiva, though, says only the [fat on the] small intestines [are included] because they have two signs: They are spread like a garment and they have a detachable membrane, but [the fats] on the stomach are not spread like a garment, but rather are many pieces of fat [that are attached to the stomach]. The word תותב means a garment, as the Targum Onkeles [writes in Shemos 22:26] היא שמלתו = היא תותביה.

The fat. This is because it comes to atone for the sin committed due to having become fat, as it says (Devarim 32:15): And Yeshurun became fat and rebelled; you grew fat, thick and rotund. Therefore, he brings the fat as if he offered up his own fat.