( وَعَلَى الَّذِينَ هَادُوا حَرَّمْنَا كُلَّ ذِي ظُفُرٍ ) (And to those who are Jews We prohibited every animal of uncloven hoof): The prohibition here is not to prevent harm, it is made for discipline. Thus, they were prohibited from what was made lawful for others. Allah (swt) says:

 فَبِظُلْمٍ مِّنَ الَّذِينَ هَادُوا حَرَّمْنَا عَلَيْهِمْ طَيِّبَاتٍ أُحِلَّتْ لَهُمْ وَبِصَدِّهِمْ عَن سَبِيلِ اللَّهِ كَثِيرًا

(For wrongdoing on the part of the Jews, We made unlawful for them [certain] good foods which had been lawful to them, and for their averting from the way of Allah many [people],) (An-Nisaa: 160)

The good food is made unlawful for them because of their transgression.

( كُلَّ ذِي ظُفُرٍ ) (every animal of uncloven hoof): Every animal whose claws are not separated from one another, like camels, ostrich, and geese, are prohibited for the Jews.

( وَمِنَ الْبَقَرِ وَالْغَنَمِ حَرَّمْنَا عَلَيْهِمْ شُحُومَهُمَا إِلَّا مَا حَمَلَتْ ظُهُورُهُمَا ) (and of the cattle and the sheep We prohibited to them their fat, except what adheres to their backs): The fat on the backs of animals is permissible for them.

( أَوِ الْحَوَايَا ) (or the entrails): The fat that is in the entrails is also permissible.

( أَوْ مَا اخْتَلَطَ بِعَظْمٍ ) (or the entrails or what is joined with bone): The fat mixed with the bones is also lawful for them, like the tail fat joined with coccygeal bones and everything in the legs, head, and eyes.

( ذَٰلِكَ جَزَيْنَاهُم بِبَغْيِهِمْ ۖ وَإِنَّا لَصَادِقُونَ ) ([By] that We repaid them for their injustice. And indeed, We are truthful): They deserve this punishment because of what they committed from injustice and transgression. Allah (swt) gives them all these strict rules that they must abide by because they disobeyed His orders (swt). So, camels, ostriches, ducks, and geese and such animals are made unlawful for Jews as a mean of discipline, while the fat on the backs of animals, entrails, and what was mixed with the bones are lawful for them, as aforementioned.