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“That” (Qur’an 2:196) refers to the obligation of the hady— the sacrificial animal—upon the pilgrim performing tamattuʿ or qirān, or to its substitute, fasting, for anyone who cannot obtain an animal. The clause “for those whose families are not present at the Sacred Mosque,” that is, the afāqiyyah (1) —pilgrims coming from outside the Ḥaram—shows the rationale: since the outsider combines two rites in a single journey, this is one of Allah’s greatest favors to him, and showing gratitude for such a magnificent blessing includes making the hady compulsory.
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As for those who live in Mecca or in its immediate vicinity—so that they are not regarded as travelers—no hady is required of them, nor any substitute, for the reason just mentioned.
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“And fear Allah”: in every matter that concerns you, by obeying His commands and avoiding His prohibitions. That includes carrying out these injunctions related to this noble act of worship and staying clear of its violations.
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“And know that Allah is severe in punishment” for anyone who defies Him. This statement itself urges God-fearingness: whoever fears Allah’s punishment will refrain from sin, just as whoever hopes for His reward will strive for what leads to it. Conversely, one who does not fear Allah will inevitably venture into the forbidden and treat the obligations lightly.
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Allah then informs us that the pilgrimage takes place in well-known months already familiar to the audience, so they did not need to be specified, unlike the month of fasting, whose timing had to be set out explicitly, or the five daily prayers, whose times Allah detailed. Pilgrimage, by contrast, was part of Abraham’s tradition, continuously practiced by his descendants and well recognized among them.
According to the majority, the “well-known months” are Shawwāl, Dhū al-Qaʿdah, and the first ten—or thirteen—days of Dhū al-Ḥijjah. These are the periods during which entering the state of ihrām for ḥajj normally occurs, and in which the rites of ḥajj—its pillars, obligations, and recommended acts—are performed.