Related for Chullin 218:8
לב הוא דבעי קריעה אבל כחל לא בעי קריעה
Now it is only the heart that must be cut open [after the cooking], but the udder need not be cut open at all! - Perhaps the inference is: only for the heart does the cutting open [after the cooking] suffice, but for the udder the cuttin open [after the cooking] would not be sufficient.<span class="x" onmousemove="('comment',' And there is good reason for this distinction. As the heart is smooth and hard even in cooking the blood would not penetrate into it; the udder, on the other hand, is soft and spongy, and in cooking, the milk would Penetrate into it, and it would be impossible to remove it.');"><sup>3</sup></span>
Midrash Tanchuma
This is the animal that you shall eat: This is what the verse stated (Psalms 40:9), "To do Your will, my God, have I desired; and your Torah is in my innards." Happy is Israel, as He gave a commandment for each and every one [of their] limbs, as there are two hundred and forty-eight limbs in a man. And therefore we say every day, "Blessed are You, Lord, our God, King of the World, who has created man with wisdom, and created in him many holes and many channels." The numerical equivalent of many channels (chalulim, chalulim) is two hundred and forty-eight - that is like the tally of limbs in a man. In the head, do not round the corner of your heads" (Leviticus 19:27). On the flesh, "A gash for a soul you shall not place into your flesh" (Leviticus 19:28). And also the commandment of circumcision, as it is stated (Genesis 17:11), "And you shall circumcise the flesh of your foreskin." And further that He sealed his name, which is Sha-dai, into the Children of Israel - the shin in the noses, the dalet in the hand and the yod in the circumcision. The shin in the noses, so that they not accept nor derive benefit from that which is stolen; the dalet in the hand, so that the give and take (buying and selling) of a man be with propriety and not with theft; and the yod in the circumcision, so that a man not sin, etc."
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