لن ينال الله لحومها ولا دماؤها ولكن يناله التقوى منكم كذلك سخرها (22:37) بالانجليزي

(22:37) (Note it well that) neither their flesh reaches Allah nor their blood, but it is your piety that reaches Him. *73 Thus has Allah subjected these animals to you so that you should glorify Him for the guidance He has given you. *74 And, O Prophet, give good news to those who do righteous works.

Tafseer Abu-al-A'la Maududi

Page 336 English Traditional

*73) This prescribes a very important condition for the sacrifice made in the worship of Allah. A sacrifice is acceptable to Allah only if it is accompanied by piety and sincerity. Though sacrifice is a Symbol of Allah, yet it has been made plain that it is accepted only if it is accompanied by piety, saying, "Neither their flesh reaches Allah nor their blood, but it is your piety ...." This was also meant to condemn the ritual of the days of ignorance, when the Arabs took the flesh to the Ka'bah and smeard its walls with the blood of the sacrificed animal.
*74) ".... you should glorify Allah" at the time of sacrifice verbally also in order to acknowledge that the animals really belong to Allah and to no one else. One of the sentences uttered at the time of sacrifice is Allahumma minka wa laka (O Allah, this animal is Thine and is presented to Thee).
It should be noted well that the command of sacrifice as contained in verses 36 and 37 is not for the pilgrims alone and that the performance of sacrifice is not confined to Makkah on the occasion of Hajj. It is a general command for all those Muslims who are well off. They have been enjoined to be grateful to Allah because He has subjected these animals for the good of all human beings. Therefore they are required to sacrifice the animals during these days so that they may spiritually join those who go to Makkah to perform Hajj.
There are many authentic Traditions to the effect that the Holy Prophet made sacrifice on this occasion, while he was personally at al-Madinah:
(1) "The one who dces not perform sacrifice even though he can should not join us in the `Id Prayer". (Musnad Ahmad, Ibn Majah).
(2) According to a Tradition reported by Ibn 'Umar, the Holy Prophet dwelt at al-Madinah for ten years and performed sacrifice every year. (Tirmizi).
(3) According to Hadrat Anas, the Holy Prophet said:
"The one who sacrificed an animal before the 'Id Prayer, should offer another sacrifice; but the one who sacrificed his animal after the 'Id Prayer, did the right thing and followed the way of the Muslims". (Bukhari)
It this connection, it is note-worthy that no `Id Prayer is held on the tenth of Zil-Hajj in Makkah: therefore the injunction was meant for all Muslims and not only for those performing Hajj at Makkah.
Thus, it is clear that the sacrifice on the occasion of 'Id which is observed in the whole Muslim world is a Sunnah of the Holy Prophet and has been enjoined by him. The only dispute is whether it is obligatory in nature or only a Sunnah. Ibrahim Nakha'i, Imams Abu Hanifah, Malik, Muhammad and, according to a Tradition, Imam Abu Yusuf too, are of the opinion that it is Obligatory in nature. On the other hand, Imams Shafi`i and Ahmad bin Hanbal regard it only as a Sunnah of the Muslims, and Sufyan _Thauri has also agreed with them, saying that there will be no harm if a person dces not offer a sacrifice. It is, however, an irony that some of the "learned" Muslims of our time, who follow neither the Qur'an nor the Sunnah, and are only guided by personal whims, have declared that if there is a consensus of opinion of the Muslims, they can give up the practice of sacrifice on the occasion of 'Id.