Charles Ellicott Commentary Leviticus 3:10

"and the two kidneys, and the fat that is upon them, which is by the loins, and the caul upon the liver, with the kidneys, shall he take away." — Leviticus 3:10 (ASV)

And the two kidneys. —The ritual prescribed in these two verses is the same as in Leviticus 3:4-5.