Said Abayye, “In accord with the view of R. Assi it makes more sense.” For said R. Abba, said R. Judah, said Samuel, [93a] “The fat that is covered by meat is permitted.” It makes sense to conclude that [fat which is] `on them at the loins' the Torah said [is prohibited]. But not the fat that is in the loins.” [The verse is: “And the two kidneys with the fat that is on them at the loins, and the appendage of the liver which he shall take away with the kidneys” (Lev. 3:4).]
D. Here too [it makes sense to conclude that the fat] that is on the kidneys the Torah said [is prohibited]. But not the fat that is in the kidneys.