The point of contention is that this matter falls, on the one hand, under the general wording of the Almighty’s statement,

“The food of those who were given the Scripture is lawful for you” (al-Māʾidah 5:5),

and, on the other hand, under His words,

“and whatever has had a name other than Allah’s invoked over it” (al-Māʾidah 5:3),

for this latter verse encompasses everything uttered for someone besides Allah.

The Arabs say ahlaltu bi-kadha when a person speaks something aloud. Although the original sense of ihlāl is to raise one’s voice, the ruling does not vary according to whether the voice is loud or soft; it is only phrased that way because their custom was originally to raise the voice. Thus the meaning is: whatever is spoken or pronounced for other than Allah.

It is evident that what is forbidden is to name someone other than Allah, and, by the same token, to intend someone other than Him. This is analogous to intentions in acts of worship: verbalizing the intention may be more explicit, yet the essence lies in the inward resolve. Do you not see that a person seeking nearness to Allah through gifts or sacrificial animals is judged by his intention whether he says, “I slaughter this for Allah,” or remains silent?

Pronouncing Allah’s name over an animal is not the same as slaughtering it for Allah. One utters the tasmiyah over an animal meant for its meat, whereas a sacrificial offering is slaughtered for the sake of Allah, exalted is He. Hence the Prophet—peace and blessings be upon him—said over his sacrifice, after uttering, “In the name of Allah; Allah is the Greatest,”

“O Allah, it is from You and for You.”