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וְהִקְטִירָ֥ם הַכֹּהֵ֖ן הַמִּזְבֵּ֑חָה לֶ֤חֶם אִשֶּׁה֙ לְרֵ֣יחַ נִיחֹ֔חַ כָּל־חֵ֖לֶב לַיהוָֽה׃

И пусть священник заставит их курить на жертвеннике; это пища жертвы, приготовленной огнем, для сладкого вкуса; весь жир это Господь'С.

Rabbeinu Bahya

Nachmanides comments on Exodus 32,27 where Moses tells the Levites to seek out the idolaters who served the golden calf and to execute them that the words אלו-הי ישראל in that verse refer to the attribute to whom sacrificial service to G’d is directed. Furthermore you find a verse in Chronicles II 29,7 ועולה לא העלו בקדש לאלו-הי ישראל, “they did not offer burnt offerings in the holy place to the G’d of Israel.” This teaches clearly that such burnt offerings were offered to the attribute known as אלו-הי ישראל. Another explicit verse teaching us the same is found in Leviticus 21,8: כי את לחם אלו-היך הוא מקריב, “for he offers the food of your G’d,” and the attribute אלו-הים is used to describe the attribute of G’d to whom the offerings are directed.
Additionally, it is worthwhile to reflect on the expression לחם אשה, in Leviticus 3,11 where the priest is described as the one offering such an offering to Hashem. The word אשה is derived from אש; we have many similar expressions all referring to certain sacrifices as אשה לה’, “fire-offerings to the Lord.” The reason that the Torah does not describe such food for the altar as (לחם אש) “fiery food,” is that the word אשה is almost identical to the word אשה, woman, meaning that the recipient of the sacrifice is passive like a woman who is passive, a recipient. All of this proves that sacrifices are offered to the attribute of Justice. This is the reason that such “food,” i.e. לחם, is called לחם אשה.
The truth is that while the sacrifices are offered up to the attribute אלו-הים, they are intended for the attribute Hashem. Similarly, when we offer our prayers in (lieu of sacrifices), we dedicate them to the attribute which is far above all our abilities to praise, and we verbalize that when we emphasize this very fact by saying that G’d is מרומם על כל ברכה ותהלה “exalted far above every blessing and praise” (Nechemyah 9,5). The same thought is expressed in the Kaddish prayer i.e.לעילא מכל ברכתא ושירתא תושבחתא.

English Explanation of Mishnah Makkot

An unclean person who ate holy meat (Leviticus 7:20, 12:4);
One who entered the sanctuary while unclean (Leviticus 12:4, Numbers 5:3, 19:13);
One who ate forbidden fat or blood (Leviticus 3:16, 7:23-27);
Or leftover sacrificial meats (Leviticus 19:6-8);
Or sacrifices that had been offered up with improper intention (Leviticus 7:18);
Or [an offering] that has became unclean (Leviticus 7:19);
One who slaughters, or offers up a sacrifice, outside the Temple precincts (Leviticus 17:4);
One who ate leavened [bread] during Passover (Exodus 12:15, 19);
One who partakes of food [or drink] or does work on the Day of Atonement (Leviticus 23:27-31);
One who puts together the ingredients for the [anointing] oil, or the ingredients for the incense, or anoints with the oil for anointing (Exodus 30:22-28):
One who eats an animal that died a natural death (Deuteronomy 14:21);
Or was improperly slaughtered (Exodus 22:30);
Or any of the [creatures deemed] ‘abominable’ and ‘teeming’ (Leviticus 11:11, 40).
One who eats non-tithed produce, or first-tithe from which heave offering has not been removed, or unredeemed second-tithe, or unredeemed sanctified property.
How much untithed produce is one to eat to become liable? Rabbi Shimon says: “Any amount.” The Sages say: “An olive's size.” Rabbi Shimon said to them: “Do you not admit that if one ate the minutest ant that he would be liable? They said to him: “[Only] because it is a whole creature.” He said to them: “Even a grain of wheat is a whole entity.”

The first fourteen sections of our mishnah mostly lists different types of forbidden foods and a few other Temple related prohibitions for which one is to be flogged. Section fifteen discusses the amount of untithed produce that if one eats he is liable for a transgression.
Section fifteen: According to Rabbi Shimon one is liable for flogging if he eats any amount of untithed produce, even a single grain. The Sages disagree and state that only if one eats an olive’s size of untithed produce is he liable for flogging. Less than that and he is exempt. Rabbi Shimon attempts to prove his point by making an analogy to eating an entire ant. All agree that if one eats an entire ant (on purpose) he is liable to be flogged, even though the ant is smaller than an olive. The Sages respond that one is liable for eating an ant since it is an entire creature. Since it is a distinct, full entity it is enough to make one who consumes it liable for punishment. Rabbi Shimon responds that a single grain is also a whole entity, and therefore one who eats a single grain of untithed produce is liable to be flogged as well.

Rashi

לחמי MY FOOD — this refers to the fat-portions, and so it states, (Leviticus 3:16) “And the priest shall burn them (the fat-portions) on the altar, it is the food of the fire-offerings” (Sifrei Bamidbar 142:2).