This is likewise the view adopted by the great majority of the early Hanbalī authorities.
Al-Khallāl, in the chapter entitled “Avoiding the meat slaughtered by Christians and other People of the Book for their festivals, or what they sacrifice for their churches,” writes:
“Everyone who reports from Abū ʿAbd Allāh transmits that he judged it disliked, and these reports are scattered throughout these chapters.”
As for the two questions Hanbal related from Abū ʿAbd Allāh, he cited the verses,
“Do not eat of that over which the name of God has not been mentioned” (al-Anʿām 6:121),
and,
“and that which has been dedicated to other than God” (al-Māʾidah 5:3).
The response Abū ʿAbd Allāh gave concerns only meat that has been dedicated to other than God. With respect to whether the People of the Book pronounce the Divine Name or omit it, all of his students transmit that eating what they have not named over is permissible—except when they slaughter specifically for their festivals and churches; that falls under the Almighty’s words, “and that which has been dedicated to other than God” (al-Māʾidah 5:3).
In Abū ʿAbd Allāh’s view, the verse “Do not eat of that over which the name of God has not been mentioned” (al-Anʿām 6:121) refers exclusively to carrion, as I have documented elsewhere.
Al-Khallāl’s point, then, is that Aḥmad’s prohibition was not merely because the Divine Name was omitted—omission alone does not render the meat unlawful in his opinion—but because the slaughter was intentionally performed for someone other than God. Whether they invoke another name, remain silent, or mention nothing at all, their very purpose is to sacrifice to another.
Ibn Abī Mūsā added: “One must avoid eating anything the Jews or Christians slaughter for their churches or their festivals, and it is forbidden to eat what is slaughtered for Venus.”