And all the fat of the bull of the chatas he shall remove from it… as it is removed from the ox of the sacrifice of the shelamim; and the kohen shall turn them into smoke on the altar of the olah.
English: “And all the fat of the bull of the chatas he shall remove from it” — “bull” includes the fat of the Yom Kippur bull for the two kidneys and the lobe of the liver; “the chatas” includes the Yom Kippur goats for everything stated in the matter; “he shall remove from it” — while still attached. “As it is removed from the ox of the sacrifice of the shelamim” — just as shelamim must be lishmah, so this must be lishmo; just as shelamim bring peace to the world, so this brings peace to the world. And why not say: just as shelamim require the fat-tail, so this requires the fat-tail? Scripture says “from the ox of the sacrifice” — I compared it to the ox, not to the sheep.
In Sifra: Chatas fats are removed while still attached to the carcass and follow the shelamim catalogue of organs — but only the ox catalogue, so no alyah. The parallel also imports lishmah and the “peace” theme. Yom Kippur bulls and goats are folded into the same fat list by the inclusive nouns.
Inner chatas fats match the ox-shelamim set, are taken while attached, must be lishmah, and do not include a fat-tail; the same list extends to Yom Kippur cattle and goats.