Gemara

(Mishnah - R. Yosi): If one intended to be Maktir the Levonah tomorrow, the Minchah is Pasul, and there is no Kares;

Chachamim say, it is Pigul, and to there is Kares. This is no different than a Zevach! (Intent to be Maktir Eimurim makes Pigul!)

R. Yosi: That is different, for blood, meat and Chelev are all the same Min (species), but Levonah is not from the Min of (the Kometz, i.e. of) the Minchah.

Zevachim 110a (Mishnah): If one offered (outside the Mikdash) Kodshim with the Eimurim attached, he is liable.

Question: Why is he liable? The meat is a Chatzitzah (between the Eimurim and the wood on which he burns them)!

Answer #1 (Shmuel): The case is, he turned the meat over. (The Eimurim touch the wood)

Answer #2 (R. Yochanan): Our Mishnah is like R. Shimon, who obligates for offering outside even on a rock. (He does not learn from Avodas ha'Mikdash that a Mizbe'ach is required. Likewise, the Kodesh need not touch the wood.)

Answer #3 (Rav): Min b'Mino (the same species) is not a Chatzitzah.

Chulin 98a: A half-k'Zayis of Chelev fell into a pan of meat. Mar bar Rav Ashi thought that if there was 30 times as much Heter, it would be Mevatel the Chelev.

Rav Ashi: Do not be lenient about the quantities that Chachamim fixed (i.e. 60 times)!

103a (R. Ami citing R. Yochanan): If one ate Chelev of a living Tereifah Behemah, he is Chayav (lashes) three times.

The case is, the animal became Tereifah during birth (or before). He holds that Ever Min ha'Chai applies to a living being. (At birth, it takes effect simultaneously with the Isurim of Tereifah and Chelev.)

Avodah Zarah 66a (Rava): If new wine (i.e. grape juice) fell onto grapes, it forbids them b'Nosen Ta'am.

Abaye holds that since grapes and grape juice have the same taste, this is like Min b'Mino so it forbids b'Mashehu. (This is like R. Yehudah.)

Rava holds that it depends on the name. Grapes and grape juice are different. This is like Min b'Eino Mino (different species mixed together), which forbids b'Nosen Ta'am.

Rishonim

Rif, Rashi and Rosh (Chulin 34a, 97b DH d'Isura and 7:25): Meat and 'CLV (Ches-Lamed-Veis; this word can be read Chalav (milk) or Chelev (forbidden intestinal fats))' is Min b'Eino Mino.

Ran (Avodah Zarah 36b DH Chutz): The Ra'avad brought a proof that Min b'Mino is Batel from Chelev that fell into meat (Chulin 98a). They are one Min, like we say in Chulin 103, that for Chelev of a living animal one is liable for meat of a Tereifah, Ever Min ha'Chai and Chelev. This shows that Chelev is called meat!

Bach (YD 98:4): (Also) the Rif, Rashi and Rosh could hold that Chelev and meat is Min b'Mino. (I.e. and above we read CLV 'Chalav'.) The Rosh and Tur say that one cannot taste the Isur in a mixture Min b'Mino, e.g. Chelev and Shumen (permitted fat). They gave this example because it is clearcut. The same applies to Chelev and meat. The Rif said that fat of the Gid ha'Nasheh is Min b'Mino, i.e. with meat of the thigh. However, perhaps since the Gemara calls it Shumen of the Gid, it is the same Min as meat, but it is not Mino of Chelev. Or Zaru'a says so. The Ran (Chulin 34b) says that Chelev and meat is Min b'Mino. In Avodah Zarah he brought a proof from Chulin, in which we say that one who eats Chelev of a living animal: is liable also for meat of a Tereifah. This is difficult, for the Sugya there obligates for Ever Min ha'Chai, but not for meat from a living animal, since the Lav of Tereifah forbids also it. Even though we say there that one is liable for Ever Min ha'Chai only if there are meat, sinews and bones, we can say that even though Chelev is not called meat and it is not Mino, its taste is considered as if it were meat, to obligate for Ever Min ha'Chai. The Or Zaru'a, Mordechai (Avodah Zarah 854), Sha'arei Dura (39:2) and Agur say so. Shumen and Chelev are one Min, but not meat and Chelev. The Tur says 'CLV and meat are one Min'. i.e. Chelev and meat.

Rambam (Hilchos Ma'aseh ha'Korbanos 19:5): One who offers an entire animal outside the Mikdash is liable. Even though he did not separate the Eimurim, the meat of the Korban is not a Chatzitzah. It is as if he burned the Eimurim by themselves.

Rosh (37): Even though Min b'Mino forbids until 60 before the mixture is known, and Chachamim decreed to forbid 60 even though it does not give taste, this is a decree due to Min b'Eino Mino, which gives taste.

Poskim

Shulchan Aruch (YD 98:1): If Isur was mixed with Heter Min b'Eino Mino, e.g. CLV mixed with meat, we ask a Nochri to see if he tastes the CLV. If it was Min b'Mino, which cannot be tasted, we estimate based on 60.

Beis Yosef (DH Motzasi): The Mordechai (Chulin 700) says that liver and meat are two Minim, like we say in Nedarim (54b). Fowl and beef are two Minim. We hold like Rava (Avodah Zarah 66a), who say that it depends on what it is called. Grape juice and grapes are two Minim. Se'or (sourdough, which ferments dough) and a dough are two Minim. A ram, ox and goat are three Minim. Similarly, species of fish or birds with different names are two Minim. However, eggs of different species are Min b'Mino. Chelev and meat are two Minim. Fat of the heart and of the intestines are both called Chelev. Chelev of a cow and of a ewe are one Min. Fat of the ribs, chest, tail and thigh is called fatty meat. It is called meat, and not Chelev. A lamb and a ram are Min b'Mino. This is from Or Zaru'a (Avodah Zarah 253), and the Agur (1266).

Taz (1): The Shulchan Aruch discusses Chelev. It is not the Min of meat, like the Beis Yosef says below in the name of the Agur, and like the Maharshal says in the name of the Rosh.

Shach (1): It seems that the Shulchan Aruch and Tur discuss Chelev. They hold that it is not the same taste as meat. The Poskim connote similarly. However, Ra'avan (2) says that Chelev and meat have the same taste. He must discuss fatty meat.

Gra (1): The Ran learns from Chulin 103a that Chelev and meat are Min b'Mino. All this is according to R. Yochanan. Chulin 98 supports this. If Chelev has a different taste, how could Mar bar Rav Ashi think to permit based on 30 times as much Heter? The Chelev can be tasted! Also Ra'avan says so.

Gra (Likut): Toras ha'Bayis said that the text of the Ge'onim and Rif in Chulin says Shumen of the Gid (and meat are one Min. This is not a source to say that Chelev and meat are one Min.)

Rema (2): What is Min b'Mino depends on the name. If they have the same name, it is Min b'Mino. We do not follow whether the tastes are the same.

Rebuttal (Shach 6): The Rema holds that if it has the same name, even if the taste is different, it is Min b'Mino and Asur mid'Rabanan. If the name is different, even if the taste is the same, it is Min b'Eino Mino and Asur mid'Oraisa. It seems that the Maharshal agrees (Chulin 7:32): All Poskim hold that the Torah forbids Min b'Eino Mino until 60, because it gives taste. This is why Min b'Mino is Batel in a majority mid'Oraisa. This shows that it depends on taste! If the tastes are different, even if the names are the same, since it gives taste to the Heter until 60, the Heter is totally forbidden mid'Oraisa. Therefore, if it spilled (and we cannot measure if there were 60 times as much Heter as Isur), we must be stringent. If the tastes are the same, even if the names are different, since it does not give taste, mid'Oraisa it is Batel in the majority, so we are lenient if it spilled. Even though we hold like Rava, this is only for Yayin Nesech and Tevel, which forbid any amount Min b'Mino, or for Terumah or Orlah, which forbid more than 60 Min b'Mino. Therefore, if the name is the same, even if the taste is not, it is Min b'Mino and forbids any amount or until there are 101 (for Terumah) or 201 parts (for Orlah) of Heter. If the names are different, even if the tastes are the same, it forbids b'Nosen Ta'am. The same applies to all Isurim according to R. Yehudah, who says that Min b'Mino forbids any amount of Heter. It does not depend on Ta'am k'Ikar or following the majority. Tosfos (97a DH Amar), the Rashba, Rosh, Ra'avan, the Ran and all Poskim say that Rava discusses only Yayin Nesech, Tevel and similar Isurim. The Terumas ha'Deshen (79) says so. Some Poskim forbid a dry mixture until 60, for if it will be cooked, the Isur will give taste, and it will be an Isur Torah. Even though the Agur and some other Acharonim also cite the Or Zaru'a, who brings Rava, who follows the name, perhaps this is only according to Rashi, who rules like R. Yehudah that Min b'Mino is not Batel. The Agur connotes like this. Alternatively, they said so about Yayin Nesech or what is offered to idolatry, or Davar she'Yesh Lo Matirim, which forbid any amount b'Mino. Then, we follow the name, and not the taste. For whatever depends on taste or Bitul in the majority, we follow the taste. The Bach and Levush say so.

Gra (9): The Gemara supports the Shach. It seems that regarding Min b'Mino, we cannot detect the taste.

Yad Avraham: The Mordechai, Rashi in Chulin 109 and Avi ha'Ezri hold that meat and Chelev are two Minim. This is reasonable, whether we follow the taste or name. However, in Pesachim (30a DH Amar) Rashi says that the Halachah follows R. Yehudah, so if Chelev fell into a pot (of meat), it forbids all of it (this is Min b'Mino). He says similarly, in Chulin 108. However, perhaps there he explains according to the opinion that it depends on the name. Zevachim 110 holds that meat and Chelev are one Min. We can say that it is like the opinion that it depends on the name. However, Ra'avan says oppositely, that only their taste is the same.

Shevet ha'Levi (4:60:4): Most Poskim hold that Chelev and meat are two Minim. To explain Zevachim 110, Minchas Aharon says that R. Yochanan and Shmuel answered unlike Rav because they disagree with Rav and hold that they are two Minim. The Halachah follows them against Rav. The Rambam rules like Rav. I say that since the Chelev and meat are both one Korban and they are called Korban, we cannot say that the meat is a Chatzitzah between the Chelev and the Mizbe'ach, even though Chelev and meat are two Minim, like the Rambam says in Hilchos Ma'aseh ha'Korbanos. He did not say Min b'Mino is not a Chatzitzah, like he says elsewhere, for here it is different. Since it is all one Korban, the meat cannot be a Chatzitzah. In Perush ha'Mishnayos he says that even though the Eimurim and the Korban itself are two Minim, since it is one Korban, this makes them like one Min. Surely, meat of one Korban would be a Chatzitzah regarding Eimurim of another Korban.