14 – It is recommended that cattle, sheep, and similar animals be laid on their left side for slaughter, that the slaughterer press firmly with the instrument, sever swiftly, and that the animal be oriented toward the qiblah.
Sharḥ al-Iqnāʿ states: “It is disliked to turn the animal toward any direction other than the qiblah, and it is disliked to sharpen the knife while the animal can see it, or to slaughter one sheep while another is looking on; for Aḥmad (5830) and Ibn Mājah (3172) transmit from Ibn ʿUmar that ‘the Prophet ﷺ commanded that the blades be sharpened and kept out of the animals’ sight.’”
15 – When slaughtering the uḍḥiyah or any similar offering, it is recommended to say: “O Allah, this is from You and for You,” meaning: this is Your favor and bounty upon me, not the product of my own power or strength; “for You” means that I seek closeness to You alone through it, not to anyone else—without ostentation or the desire for reputation.
Abū Dāwūd (2795) relates that when the Prophet ﷺ turned the animal toward the qiblah he said: “In the name of Allah; Allah is greatest. O Allah, this is from You and for You.”
16 – His words ﷺ: “O Allah, accept it on behalf of Muhammad, the family of Muhammad, and the community of Muhammad.”
Shaykh Muḥammad ibn Ibrāhīm Āl al-Shaykh said: This is the relied-upon precedent for offering a sacrifice on behalf of the deceased, whereas the original ruling of the uḍḥiyah concerns the living, so a person offers it on his own behalf.
17 – Shaykh Ḥamad ibn Nāṣir ibn Muʿammar said: The scholars have disagreed as to whether slaughtering on behalf of the deceased is superior or giving its price in charity.
The Hanbalis and many other jurists hold that slaughtering is superior to giving its price, and this was the preference of Shaykh al-Islām Ibn Taymiyyah.
Others consider charity with the animal’s price to be better; from one angle this view is stronger, for sacrificing on behalf of the deceased was unknown in the early period. In any case, the matter is spacious, Allah willing.