Charles Ellicott Commentary Leviticus 4:9

"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 4:9 (ASV)

And the two kidneys. —The regulations prescribed in these two verses are the same as those in connection with the peace offering in Leviticus 3:4-5.