John Gill Commentary Leviticus 3:11

"And the priest shall burn it upon the altar: it is the food of the offering made by fire unto Jehovah." — Leviticus 3:11 (ASV)

And the priest shall burn it upon the altar
The fat of the tail, of the inwards, the two kidneys, and the caul of the liver:

[it is] the food of the offering made by fire unto the Lord ;
or "bread"; this part of the offering that was burnt belonged to the Lord; it was his food, and what was accepted of by him, and therefore is elsewhere called the bread of God, (Leviticus 21:8Leviticus 21:22) (Numbers 28:2) .