Peter Pett's Commentary on the Bible
Leviticus 3:12-16
A Peace Offering of Goats (Leviticus 3:12).
‘And if his oblation be a goat, then he shall offer it before Yahweh, and he shall lay his hand on its head, and kill it before the tent of meeting; and the sons of Aaron shall sprinkle its blood on the altar round about. And he shall offer from it his oblation, even an offering made by fire to Yahweh, the fat that covers the innards, and all the fat that is on the innards, and the two kidneys, and the fat that is on them, which is by the loins, and the covering of fat on the liver, with the kidneys, shall he take away.'
As with the ox and sheep, so with the goats. The threefold repetition, beloved of ancient writers, stresses the threefold importance of the lesson. Peace is made between God and men, and once that is done men and women can commune with God. This was the assurance that the peace offering constantly gave to those who were true to Him.
‘And the priest shall burn them on the altar. It is the food of the offering made by fire, for a pleasing odour; all the fat is Yahweh's.'
Again the result is described. Here it is confirmed that the food of the offering made by fire is the pleasing odour. Further, all the fat is Yahweh's. The essential being of the animal, and its best part, belongs to Him.