Chabad.org — English translation + Rashi
Torah Temimah points to Meilah 15a.
E-Daf.com — Meilah 15a
HebrewBooks / Shas PDF
English: “All fat is Hashem’s” — “all” includes the emurim of kodashim kalim for the law of meilah.
Ribbuy of meilah on shelamim emurim — one is liable for meilah on the emurim of shelamim (kodashim kalim).
One is liable for meilah on the emurim of shelamim (kodashim kalim). Although shelamim are of lesser sanctity, the Torah’s “all fat is Hashem’s” is taken to bring their sacrificial portions under the law of misappropriation. The result is that unauthorized benefit from those emurim incurs the liability of meilah.