Goats. The language is the same as in the preceding paragraph, save that the tail is not mentioned. Birds are not included among the victims for peace offerings. They could hardly be divided among the participants. The whole chapter, and specially Leviticus 3:17, shows that P's interest is not with the sacrifice as a whole, but one particular part of it, the scrupulous devoting of the fat and the blood to Yahweh. We can distinguish here and elsewhere in P, as in the other codes, the hand of the legislative reformer.
Leviticus 3:12-16
12 And if his offering be a goat, then he shall offer it before the LORD.
13 And he shall lay his hand upon the head of it, and kill it before the tabernacle of the congregation: and the sons of Aaron shall sprinkle the blood thereof upon the altar round about.
14 And he shall offer thereof his offering, even an offering made by fire unto the LORD; the fat that covereth the inwards, and all the fat that is upon the inwards,
15 And the two kidneys, and the fat that is upon them, which is by the flanks, and the caul above the liver, with the kidneys, it shall he take away.
16 And the priest shall burn them upon the altar: it is the food of the offering made by fire for a sweet savour: all the fat is the LORD'S.