John Gill 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 same direction is given here as about the bullock of the peace offering, (See Gill on Leviticus 3:4).