And he shall burn the heifer before his eyes; its skin, its flesh, and its blood, with its dung, he shall burn.
Torah Temimah: Sifrei — “Its skin…” comes to include the tendons. From here they said: any amount of flesh that remains must be returned, and if it is not returned it is invalid; any amount of bone that remains must be returned, but if it is not returned it does not invalidate.
English: To include the tendons. From here they said: any amount of flesh that remains must be returned, and if it is not returned it is invalid; any amount of bone that remains must be returned, but if it is not returned it does not invalidate.
Inclusion of additional parts and differential rules for flesh versus bone.
The tendons are included in the burning requirement. Any remaining flesh must be returned to the fire (otherwise the process is invalid); remaining bone should be returned but its absence does not invalidate.