³ He must offer all the fat from the penalty offering. He must offer the fat tail and the fat that covers the inner organs. ⁴ He must offer both kidneys and the fat on them. They are near the lower back muscle. And he must offer the best part of the liver. This is to be removed with the kidneys. ⁵ The priest must burn all these things on the altar. They will be an offering made by fire to the Lord. It is a penalty offering.