ציטירנדיקער פּירוש אויף ויקרא 4:8

‎'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).

ואת ‎'כל חלבו וגו‎ [HE SHALL OFFER OF IT] ALL THE FAT etc. — So far the fat portions of the guilt offering that have to be offered have not yet been mentioned as having to be burnt (though the אשם itself has already been dealt with in Leviticus 5:15), Scripture therefore was compelled expressly to specify them here. So far, however, as the sin-offering is concerned, it (the burning of their fat) has already been mentioned in the Sedrah ויקרא (Leviticus ch. 4), therefore it was unnecessary to mention it in 6:18—23.

The kohen will dip his finger i.e., the High Priest. The significance of seven times is explained in the parasha of Balaq [comment on Numbers 23:1]. Because of the High Priest’s great stature, the blood of his sin-offering is sprinkled in front of the holy Partition, and on the corners of the Incense Altar. All of the bullock, except for the organic fats, is to be burned outside, for it is not a burnt-offering.