And he shall flay - The sacrificer, or his assistant, had to skin and cut up the victim. The hide was the gratuity of the officiating priest. Leviticus 7:8.
His pieces - That is, its proper pieces, the parts into which it was usual for a sacrificed animal to be divided.

He shall flay - Probably meaning the person who brought the sacrifice, who, according to some of the rabbins, killed, flayed, cut up, and washed the sacrifice, and then presented the parts and the blood to the priest, that he might burn the one, and sprinkle the other upon the altar. But it is certain that the priests also, and the Levites, flayed the victims, and the priest had the skin to himself; see Leviticus 7:8, and 2-Chronicles 29:34. The red heifer alone was not flayed, but the whole body, with the skin, etc., consumed with fire. See Numbers 19:5.

And he shall flay the burnt offering,.... Take off its skin; this was the only part of it that was not burnt, and was the property of the priest, Leviticus 7:8 but who this was done by is not so manifest, since it is in the singular number "he", and seems to be the bringer of the offering; for Aaron's sons, the priests that sprinkled the blood, are spoken of plurally; and agreeably, Gersom observes, that the flaying of the burnt offering and cutting it in pieces were lawful to be done by a stranger; but Aben Ezra interprets "he" of the priest; and the Septuagint and Samaritan versions read in the plural number, "they shall flay", &c. and this was the work of the priests, and who were sometimes helped in it by their brethren, the Levites, 2-Chronicles 29:34 and as this follows upon the sprinkling of the blood, it was never done till that was; the rule is, they do not flay them (the sacrifices) until the blood is sprinkled, except the sin offerings, which are burnt, for they do not flay them at all (p). The flaying of the burnt offering may denote the very great sufferings of Christ, when he was stripped of his clothes, and his back was given to the smiters, and his cheeks to them that plucked off the hair; and the skin of the sacrifice, which belonged to the priest, may be an emblem of the righteousness of Christ, and which also was signified by the coats of skins the Lord God made for Adam and Eve, Genesis 3:21 that robe of righteousness, and garments of salvation, which all that are made kings and priests to God are clothed with:
and cut it into his pieces; which was done while he was flaying it, and after this manner, as Maimonides relates (q), he flays until he comes to the breast, and then he cuts off the head, then its legs, and finishes the flaying; then he rends the heart, and brings out its blood; then he cuts off the hands, and goes to the right foot, and cuts off that, and after that he cuts down the beast until its bowels are discovered; he takes the knife and separates the lights from the liver, and the caul of the liver from the liver, and does not remove the liver out of its place; and he goes up to the right side, and cuts and descends to the backbone, and he does not go to the backbone until he comes to the two tender ribs; he comes to the neck, and leaves in it two ribs here and two ribs there; he cuts it and comes to the left side, and leaves in it two tender ribs above and two tender ribs below; then he comes to the point of the backbone, he cuts it, and gives it and the tail, and the caul of the liver, and the two kidneys with it; he takes the left foot and gives it to another; and according to this order they flay and cut in pieces the burnt offering of the cattle; and these are the pieces spoken of in the law, Leviticus 1:6 some apply this to the ministers of the Gospel, rightly dividing the word of God, and to the effect the word has in dividing asunder soul and spirit; but it is best to apply it to Christ, either to the evidence given of him in the Gospel, in which he is clearly set forth in his person, natures, and offices, and in all the parts and branches thereof; where every thing is naked and open to view, as the creature was when thus cut up; or rather to his sufferings, which he endured in every part of his body, from head to foot.
(p) Hilchot Korbanot, c. 5. sect. 18. (q) Ib. c. 6. sect. 5, 6, 7, 8, 9. Vid. Misnah Tamid, c. 4. sect. 2, 3.

The offerer was then to flay the slaughtered animal, to cut it (נתּח generally rendered μελίζειν in the lxx) into its pieces, - i.e., to cut it up into the different pieces, into which an animal that has been killed is generally divided, namely, according to the separate joints, or "according to the bones" (Judges 19:29), - that he might boil its flesh in pots (Ezekiel 24:4, Ezekiel 24:6). He was also to wash its intestines and the lower part of its legs (Leviticus 1:9). קרב, the inner part of the body, or the contents of the inner part of the body, signifies the viscera; not including those of the breast, however, such as the lungs, heart, and liver, to which the term is also applied in other cases (for in the case of the peace-offerings, when the fat which envelopes the intestines, the kidneys, and the liver-lobes was to be placed upon the altar, there is no washing spoken of), but the intestines of the abdomen or belly, such as the stomach and bowels, which would necessarily have to be thoroughly cleansed, even when they were about to be used as food. כּרעים, which is only found in the dual, and always in connection either with oxen and sheep, or with the springing legs of locusts (Leviticus 11:21), denotes the shin, or calf below the knee, or the leg from the knee down to the foot.

Pieces - Namely, the head, and fat, and inwards, and legs, Leviticus 1:8-9.