Commentary for Zevachim 99:18

ותניא רבי אומר נאמר כאן עור ובשר [ופרש]

so here too it means after cutting up. If so, as there it is after the flaying [of the skin],<span class="x" onmousemove="('comment',' This being explicitly ordered (I, 6) .');">²⁶</span> so here too it means after the flaying? Therefore it says, 'and its inwards and its dung'. How does this teach [the reverse]? - Said R'Papa: Just as its dung is within it,<span class="x" onmousemove="('comment',' For it would be repulsive to take it out and burn it separately.');">²⁷</span> so must its flesh be within its skin. And it was [further] taught, Rabbi said: Skin and flesh and dung are mentioned here,

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