Charles Ellicott Commentary Leviticus 3:16

"And the priest shall burn them upon the altar: it is the food of the offering made by fire, for a sweet savor; all the fat is Jehovah`s." — Leviticus 3:16 (ASV)

Shall burn them. —This means the fat pieces which have been previously specified , because they constitute the bread of Jehovah; they are to ascend as a sweet-smelling aroma to heaven. (See Leviticus 1:9.)

All the fat is the Lord’s. —This part of the verse is intimately connected with the following verse. As the fat belongs to the Lord, it is therefore enacted as a perpetual statute that it must never be eaten.