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Affluent Muslims who can afford it sacrifice their best halal domestic animals (usually a sheep, a ram, a goat but can also be a cow, a camel depending on the region) as a symbol of Abraham's willingness to sacrifice his only son. The sacrificed animals, called aḍḥiya (Arabic: أضحية), known also by the Perso-Arabic term qurbāni, have to meet certain age and quality standards or else the animal is considered an unacceptable sacrifice.
Muslims need to recite a special prayer called Tusmiya before slaughtering the goat or ram. They also need to ensure the highest quality of animal with prime health for sacrificing. The animal is called Udhiya which is an Arabic word meaning “the sacrificed.” The meat also needs to be obtained from a particular procedure called Halal which involves a deep cut on the neck. It is done to sever the jugular veins and carotid arteries completely.
The meat from the sacrificed animal is preferred to be divided into three parts. The family retains one third of the share; another third is given to relatives, friends, and neighbors; and the remaining third is given to the poor and needy. Though the division is purely optional wherein either all the meat may be kept with oneself or may be given away to poor or needy, the preferred method as per sunnah of Muhammad is dividing it in three parts. The whole idea behind the philosophy is not to let anybody go hungry without any meal on that day and promote the spirit of giving among people.
The regular charitable practices of the Muslim community are demonstrated during Eid Al Adha by concerted efforts to see that no impoverished person is left without an opportunity to partake in the sacrificial meal during these days.