מדרש אויף ויקרא 3:12

1) (Vayikra 3:12): "And if a goat (is his offering"): This is a hiatus (in the section of "lamb" [a goat being a type of lamb]) to indicate that a goat does not require the sacrifice of a fat-tail.

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.

“On the day he is anointed: One-tenth of an ephah” – Rabbi Yoḥanan said in the name of Rabbi Shimon ben Yehotzadak: It teaches that the tenth of an ephah is a prerequisite for the priesthood of Aaron and his sons.
“Fine flour as a perpetual meal offering” – Rabbi Yehoshua of Sikhnin said in the name of Rabbi Levi: Come and see the extent to which the Holy One blessed be He spares Israel’s money. He said to them: One who is obligated to bring an offering shall bring it from the cattle: “If his offering is a burnt offering [from the cattle]” (Leviticus 1:3). If he was unable to find from the cattle, he shall bring a sheep: “If a sheep” (Leviticus 3:7). If he was unable to find from the sheep, he shall bring from the goats: “And if a goat” (Leviticus 3:12). If he was unable to find from the goats, he shall bring from the birds: “If from the birds” (Leviticus 1:14). If he was unable to find from the birds, he shall bring fine flour: “Fine flour as a perpetual meal offering.” Moreover, none of the offerings are brought in halves, but this is brought in halves: “Half of it in the morning, and half of it in the evening.” Moreover, anyone who sacrifices it, the verse ascribes to him as though he sacrifices from one end of the world to the other,⁸It is as though he sanctified God’s Name throughout the entire world. as it is stated: “For from the rising of the sun to its setting, [My name is great among the nations, and in every place burnt-offerings and pure meal-offerings are presented to My name]” (Malachi 1:11).