In obedience to the words of the Most High,
“Indeed, my prayer, my sacrifice, my living and my dying are for Allah, Lord of all the worlds.”
(al-Anʿām 6:162)
The unbelievers behave toward their deities in the same fashion: at times they pronounce the names of their gods over the animals, at other times they slaughter the animals as an offering to them, and at yet other times they combine both practices. All of this—Allah knows best—falls under what has been “offered up for other than Allah,” for whoever invokes a name other than Allah has thereby dedicated the animal to other than Him. His saying, “In the name of so-and-so,” is a plea for that deity’s aid, whereas his saying, “For so-and-so,” is an act of worship toward it. Hence Allah has coupled the two in His words,
“It is You we worship, and You we ask for help.”
(al-Fātiḥah 1:5)
[What is Slaughtered at the Altars]
Moreover, He—glorified be He—has forbidden “what has been slaughtered on the altars,” meaning everything set up to be worshipped besides Allah.
As for Imam Aḥmad’s argument on this matter with the verse,
“Do not eat of that over which the name of Allah has not been mentioned”
(al-Anʿām 6:121),
the question arises: since pronouncing the tasmiyah is a condition for a Muslim’s slaughter, is it likewise required for the slaughter of a Person of the Scripture? There are two reported opinions. Although al-Khallāl here cites the view that it is not required, his use of this verse corresponds to one of those two reports.
Thus, when the prohibitive general text—His saying,
“and whatever has had a name other than Allah’s invoked over it”
(al-Baqarah 2:173)—
conflicts with the permissive general text, namely His words: