ليشهدوا منافع لهم ويذكروا اسم الله في أيام معلومات على ما رزقهم (22:28) بالانجليزي

(22:28) so that they may witness the benefits that have been made available here for them: *48 and during the known appointed days, they should mention the name of Allah over the cattle He has provided them : *49 then they may eat their flesh and also give of it to the indigent and needy. *50

Tafseer Abu-al-A'la Maududi

Page 335 English Traditional

*48) "The benefits" include both religious and worldly benefits. It was due mainly to the Ka`bah that during the period of 2500 years between the times of Prophet Abraham and the Holy Prophet, the Arabs, in spite of their tribal life, remained attached to one central place and continued to visit it from all parts of Arabia for performing Hajj year after year. This in turn preserved their language, their culture and their Arab identity. Then during the course of the year they were afforded at least four months of perfect peace when anybody and everybody could safely travel alone or in trade caravans; thus the ritual of Hajj was directly beneficial to economic life of the country as well. For details see III: 97 and E.N's 80, 81 thereof, and V: 97 and E.N. 113 thereof.
*49) "The cattle" here imply the camel, cow, sheep and goat as has been clearly mentioned in VI:142-144.". . . they should mention the name of Allah over the cattle" implies that they should slaughter the cattle for Allah's. sake and in His name, as is clear from the subsequent sentences. Allah's name should be recited at the time the cattle are slaughtered to show that the Muslims are to slaughter and sacrifice animals in Allah's name alone so as to distinguish them from the disbelievers who slaughtered animals without mentioning Allah's name or by mentioning other names than that of Allah.
As regards "the known appointed days", there is a difference of opinion as to their exact identity. Some of the opinions as to what the "appointed days" mean are:
(1) The first ten days of Zil-Hajj. This view is supported by Ibn `Abbas, Hasan Basri, Ibrahim Nakha`i, Qatadah and several other Companions and their followers. Imams Abu Hanifah, Shafi`i and Ahmad bin Hanbal have also favoured this view.
(2) The tenth of Zil-Hajj and the three days following it. This view is supported by Ibn 'Abbas, Ibn `Umar, Ibrahim Nakha`i, Hasan and `Ata'. Imams Shafi`i and Ahmad are also reported to have favoured this in a saying each.
(3) The tenth day of Zil-Hajj and the two following days. This view has been supported by Hadrat `Umar, `Ali, Ibn `Umar, Ibn `Abbas, Anas bin Malik, Abu Hurairah, Said bin Musayyab and Said bin Jubair. Sufyan Thauri, Imam Malik, Imam Abu Yusuf and Imam Muhammad from among the Jurists have also adopted it, and the Hanafites and the Malikites are also generally agreed on this.

*50) The imperative mood of the verb has given rise to the misunderstanding that it is obligatory to eat their flesh and also to give of it to the needy people, Imams Shafi`i and Malik opine that it is good to eat of it and it is obligatory to give of it to others. According to Imam Abu Hanifah, both these things are permitted but are not obligatory. It is good to eat of it, for the people in the days of ignorance considered it unlawful to eat sacrificial meat of their own animals, and it is good to give of it to the poor by way of help. Ibn Jarir has cited instances from Hasan Basri, `Ata', Mujahid and Ibrahim Nakha`i to prove that the imperative mood dces not always imply a command, as for example in V: 2 and LXII: 10. Thus, ".... give of it to the indigent" does not mean that the flesh cannot be given to a rich person for the Companions of the Holy Prophet used to give of it to their friends, neighbours, relatives whether they were rich or poor. According to Ibn `Umar, one-third of the flesh may be consumed at home, one-third may be given to the neighbours and the remaining one-third distributed among the needy.