Charles Ellicott Commentary Leviticus 3:12-15

"And if his oblation be a goat, then he shall offer it before Jehovah: and he shall lay his hand upon the head of it, and kill it before the tent of meeting; and the sons of Aaron shall sprinkle the blood thereof upon the altar round about. And he shall offer thereof his oblation, [even] an offering made by fire unto Jehovah; the fat that covereth the inwards, and all the fat that is upon the inwards, 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 3:12-15 (ASV)

And if his offering be a goat. —The directions about the goat as a peace offering are the same as those about an ox. No mention of male or female is made here, because this point is already stated in Leviticus 3:6. Unlike the burnt offering (Leviticus 1:10), the goat is separated here from the sheep because of the difference in the oblation, arising from the broad tail of the sheep, which does not exist in the goat.