And the 94th prohibition is that we are forbidden from burning the fats of a blemished animal [on the altar].
The source of this prohibition is G‑d's statement1 (exalted be He), "Do not place any of them on the altar as a burnt-offering." The Sifra says, "The verse, 'Do not place any of them as a burnt-offering,' refers to the fats. The phrase, 'Do not place,' implies [that a prohibition exists only if one burns] all of them. How do I know [that it is prohibited to burn] even some of them? This is derived from the phrase, 'any of them' — i.e. even some of them." It is therefore clear that one who sacrifices a blemished animal transgresses four prohibitions [N91-94].
But this is true only if we count burning the fats as a single prohibition. However, if we would count burning "all" of the fats and "some" of the fats as two prohibitions, as this Sage does here, you would have a total of five prohibitions. This is because he considers "some" of the fats to be one thing, and "all" of them to be something else, as he said, "even any of them."
This is so even though it [burning the fats] is essentially one prohibition, because this Sage holds that one is lashed for [each element of] a lav she'b'klalut [inclusive prohibition].2 Therefore the Sifra says, "One who offers a blemished animal on the altar transgresses five prohibitions: designating, slaughtering, sprinkling the blood, burning the fats, and burning a portion of the fats."
All animal blemishes, both permanent and temporary, are explained in the sixth chapter of Bechorot. The laws regarding these four prohibitions dealing specifically with sacrificing a blemished animal are explained in various passages in tractates Zevachim and Temurah.
(It should be noted that there are two separate Hebrew words for "Fat". One is "Chelev", and means organ fat. It was this fat that was offered on the altar, and forbidden to eat in a non sacrificial cow, sheep or goat. The other word is "Shuman", which means fat distributed in the meat. It was not offered on the altar, and is permissible to eat.-J.S.)