Commentary for Yoma 135:2
והתם מנא לן דתניא (ויקרא ד, יא) וקרבו ופרשו והוציא מלמד שמוציאו שלם יכול ישרפנו שלם נאמר כאן (ויקרא ד, יא) ראשו וכרעיו ונאמר להלן ((ויקרא א, יב) ראש וכרעים) מה להלן על ידי ניתוח אף כאן על ידי ניתוח
One might have assumed that he must also burn it complete, therefore it is said here: 'with its head and with its legs' and there also is said: its head and its legs,<span class="x" onmousemove="('comment',' Lev. I, 8, 9. With reference to a burnt-offering of the flock.');"><sup>3</sup></span> hence just as there it is [offered] by means of cutting up, so here also it is [carried forth] by means of cutting up. One might assume that just as there it is by means of flaying, so here too, therefore the text reads: 'And its inwards and its dung'.
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