Arcana Coelestia # 354
354. Jehovah had respect for Abel and his gift' means that things constituting charity and all worship deriving from it were acceptable to the Lord. This has been explained already under what 'Abel' means and under 'gift'.
Leviticus 4:35
35
All its fat he shall take away, like the fat of the lamb is taken away from the sacrifice of peace offerings; and the priest shall burn them on the altar, on the offerings of Yahweh made by fire; and the priest shall make atonement for him concerning his sin that he has sinned, and he will be forgiven.