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.

Separating. The separation (the diaphragm) which divides between the respiratory organs and the intestines is called in the Talmud “the lobe of the liver.”

The liver. Accordingly, the word על means “with a little of the liver.” We should not say [he removes] the entire liver, for if so, it should say “he shall remove them.”

And in another place. I.e. this is proof that “on the liver” means [he should take a little] of the liver [with it].

Aside. Re”m raises a difficulty: Above, Rashi explains “על” means “with” and here he explains that “על” means “aside.” The answer is: The word על has two explanations, “with” and “aside.” Concerning the kidneys Rashi perforce explains that על means “aside from the kidneys,” because the entire kidneys are burnt on the altar. However, here when he explains that “על הכבד” means “aside from the liver,” he is not saying that the word על appearing in conjunction with “liver” means “aside from.” Rather, he is eliminating an error that we might say the kohein burns on the altar only that area of the lobe of the liver which is attached to a small part of the liver, [but not the entire lobe]. Therefore, he explains “aside from the liver,” i.e., the entire lobe was burnt with that little that was attached to the liver (Minchas Yehudah). It appears that Rashi’s intention is clear and proper [unlike Re”m contends]. At first, Rashi writes that the fact that Scripture equates the liver and the kidneys was certainly not with regard to burning on the altar, because the liver is not burnt. If so, you might think that not even a little of the liver is burnt on the altar — but this cannot be. This is because we find different expressions regarding the liver: Here it says: “on the liver,” and in another place it says (9:10): “from the liver.” Thus, it must be that it teaches that the liver is burnt as well, and perforce this means a part of it. Then, Rashi is answering the question: Since it is written: “On the liver on the kidneys,” this implies that they are completely equal, but you maintain that only a part of the liver is burnt whereas the entire kidneys are burnt? To answer this Rashi writes: “[That is,] aside from the liver and aside from the kidneys — he should remove this.” Meaning: With regard to removing [the lobe] they are both equal — the lobe needs to be removed from the liver and the kidneys, each one according to its law — this one in part and this one entirely. Therefore, Rashi concludes “he should remove this,” i.e., in this aspect the liver is the same as the kidneys [but not for burning on the altar] (Divrei Dovid).

Every sacrifice. Rashi does not derive that [the daily burnt-offering] must precede [every sacrifice] from “על העולה,” because there is no implication from the word על, which means “aside from,” whether it precedes or comes after. Rather, [he derives this] from what is written later: “That is on the logs which are on the fire,” which implies they already arranged the burnt offering on the logs which are on the fire.

Into two sections. Meaning: Not in one section like the voluntary burnt-offering, where it is written (1:10): “If his offering is from flocks of sheep — of lambs or of goats — etc.”

Only the sin-offering. Concerning the sin-offering brought inside [the Heichal] it is written (4:6): “The kohein shall dip his finger into the blood and he shall sprinkle from the blood” and concerning the sin-offering brought outside it is written (ibid. 34): “The kohein shall take some blood from the sin-offering with his finger and put it atop the corners of the altar.” [Concerning the rest of the offering, however, it says that the kohanim should sprinkle the blood and does not mention “finger”] (R’em). [You might ask:] Why does Rashi not mention this above regarding the peace-offering of cattle? The answer is because it is not so much of a proof above, for perhaps the kohein did sprinkle the blood with his finger, and although Scripture does not write “finger,” we should learn a place where it is not specified from where it is clearly written — regarding the sin-offering. Therefore, Rashi waited until the end of all the sacrifices and since none of them mentioned “finger” except the sin-offering, perforce [only for the sin-offering was the blood sprinkled with the finger] (Gur Aryeh).

Food of the fire. Meaning: The form of a noun with two segolim under the פ and ע position of the פֶעֶל [such as לֶחֶם] is the same whether it is annexed to the next word or stands alone, and it is unlike the other annexed words that change to the חטף vowel [when annexed to the next word].

For the sake of the Most High. I.e., the meaning of לה' is “for the sake of Hashem,” but not that one gives to Him, for it already is written (Tehillim 50:12-13): “If I were hungry I would not tell you... [Will I eat the flesh of bulls or do I drink the blood of he-goats?]”

The entire verse is well explained in Toras Kohanim. They learned from this that the prohibition of fats is even in the everlasting house [the Beis HaMikdash], during the time it is standing and also when it is destroyed, in the Land of Israel and outside the Land. Thus it is explained in the first Perek of Kiddushin (37b).