Amatul Rahmân Omer:
So that they (- the Pilgrims) may witness benefits (that lay therein) for them, and that (at the time of making a sacrifice) on days prescribed they may mention the name of Allâh over the beasts of the family of cattle He has given them. (When you have sacrificed the animal) then eat from this, (flesh of the animal thus sacrificed), yourselves and (also) feed the poor distressed one and the needy (on that).