Qurbani is a sacrifice that is offered at the time of Eid al-Adha to show gratitude towards Allah (swt) and to provide for the poor and needy. The Prophet Muhammad (S.A.W.W) was once asked by his Companions: "O Prophet of Allah! What is this qurbani?" He replied, "It is the Sunnah of your father Ibrahim (A.S)." (Hadith - Ibn Majah) Allah (swt) says in the Qur'an: "It is neither their flesh nor their blood that reaches Allah; it is your piety that reaches Him." (Qur'an 22:37) Qurbani has been performed from the time of Ibrahim (as) and commemorates also Ibrahim's willingness to sacrifice his son, who was replaced by an animal at the time of sacrifice.
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