22:37
لَن يَنَالَ ٱللَّهَ لُحُومُهَا وَلَا دِمَآؤُهَا وَلَٰكِن يَنَالُهُ ٱلتَّقْوَىٰ مِنكُمْ ۚ كَذَٰلِكَ سَخَّرَهَا لَكُمْ لِتُكَبِّرُوا۟ ٱللَّهَ عَلَىٰ مَا هَدَىٰكُمْ ۗ وَبَشِّرِ ٱلْمُحْسِنِينَ
Their meat will not reach Allah, nor will their blood, but what reaches Him is piety from you. Thus have We subjected them to you that you may glorify Allah for that [to] which He has guided you; and give good tidings to the doers of good.
Translation · Saheeh International
Tafsir
Ibn Kathīr (abridged)
The Goal of the Udhiyyah (Sacrifice) according to Allah is the Sincerity and Taqwa of His Servant
Allah says: this sacrifice is prescribed for you so that you will remember Him at the time of slaughter, for He is the Creator and Provider. Nothing of its flesh or blood reaches Him, for He has no need of anything other than Himself. During the time of Jahiliyyah, when they offered sacrifices to their gods, they would put some of the meat of their sacrifices on their idols, and sprinkle the blood over them. But Allah says:
لَن يَنَالَ اللَّهَ لُحُومُهَا وَلاَ دِمَآؤُهَا
(It is neither their meat nor their blood that reaches Allah,) Ibn Abi Hatim recorded that Ibn Jurayj said, "The people of the Jahiliyyah used to put the meat of their sacrifices and sprinkle the blood on the House, and the Companions of the Messenger of Allah ﷺ said, "We have more right to do that." Then Allah revealed the words:
لَن يَنَالَ اللَّهَ لُحُومُهَا وَلاَ دِمَآؤُهَا وَلَـكِن يَنَالُهُ التَّقْوَى مِنكُمْ
(It is neither their meat nor their blood that reaches Allah, but it is Taqwa from you that reaches Him.) That is what He will accept and reward for, as mentioned in the Sahih,