وَمَن يُعَظِّمْ شَعَـئِرَ اللَّهِ
(and whosoever honors the Sha`a'ir of Allah,) means, His commands.
فَإِنَّهَا مِن تَقْوَى الْقُلُوبِ
(then it is truly from the Taqwa of the hearts.) This also includes obeying His commands in the best way when it comes to offering sacrifices, as Al-Hakam said narrating from Miqsam, from Ibn `Abbas: "Honoring them means choosing fat, healthy animals (for sacrifice)." Abu Umamah bin Sahl said: "We used to fatten the Udhiyyah in Al-Madinah, and the Muslims used to fatten them." This was recorded by Al-Bukhari. In Sunan Ibn Majah, it was recorded from Abu Rafi` that the Messenger of Allah ﷺ sacrificed two castrated, fat, horned rams. Abu Dawud and Ibn Majah recorded from Jabir: "The Messenger of Allah ﷺ sacrificed two castrated, fat, horned rams." It was said, "The Messenger of Allah ﷺ commanded us to examine their eyes and ears, and not to sacrifice the Muqabilah, the Mudabirah, the Sharqa, nor the Kharqa'." This was recorded by Ahmad and the Sunan compilers, and At-Tirmidhi graded it Sahih. As for the Muqabilah, it is the one whose ear is cut at the front, Mudabirah is the one whose ear is cut at the back, the Shurqa is the one whose ear is split, as Ash-Shafi`i said. The Kharqa' is the one whose ear is pierced with a hole. And Allah knows best. It was recorded that Al-Bara' said, "The Messenger of Allah ﷺ said:
«أَرْبَعٌ لَاتَجُوزُ فِي الْأَضَاحِي: الْعَوْرَاءُ الْبَيِّنُ عَوَرُهَا، وَالْمَرِيضَةُ الْبَيِّنُ مَرَضُهَا، وَالْعَرْجَاءُ الْبَيِّنُ ظَلَعُهَا، وَالْكَسِيرَةُ الَّتِي لَاتُنْقِي»
(Four are not permitted for sacrifice: those that are obviously one-eyed, those that are obviously sick, those that are obviously lame and those that have broken bones, which no one would choose.) This was recorded by Ahmad and the Sunan compilers, and At-Tirmidhi graded it Sahih.
لَكُمْ فِيهَا مَنَـفِعُ
(In them are benefits for you) meaning, in the Budn (sacrificial camels) you find benefits such as their milk their wool and hair, and their use for riding.
لَكُمْ فِيهَا مَنَـفِعُ إِلَى أَجَلٍ مُّسَمًّى
(In them are benefits for you for an appointed term,) Miqsam reported that Ibn `Abbas said: "Until you decide to offer them as a sacrifice." It was recorded in the Two Sahihs from Anas that the Messenger of Allah ﷺ saw a man driving his sacrificial camel and said,
«ارْكَبْهَا»
(Ride it.) The man said, "It is a sacrificial camel." He said,
«ارْكَبْهَا وَيْحَك»
(Ride it, woe to you!) the second or third time. According to a report recorded by Muslim from Jabir, the Messenger of Allah ﷺ said:
«ارْكَبْهَا بِالْمَعْرُوفِ إِذَا أُلْجِئْتَ إِلَيْهَا»
(Ride it gently accor- ding to your needs.)
ثُمَّ مَحِلُّهَآ إِلَى الْبَيْتِ الْعَتِيقِ
(and afterwards they are brought for sacrifice to the `Atiq House.) meaning, they are eventually brought to the `Atiq House -- which is the Ka`bah -- as Allah says:
هَدْياً بَـلِغَ الْكَعْبَةِ
(an offering, brought to the Ka`bah) 5:95
وَالْهَدْىَ مَعْكُوفاً أَن يَبْلُغَ مَحِلَّهُ
(and detained the Hady, from reaching their place of sacrifice) 48:25