﴿ لَن يَنَالَ ٱللَّهَ لُحُومُهَا وَلَا دِمَآؤُهَا وَلَٰكِن يَنَالُهُ ٱلتَّقْوَىٰ مِنكُمْ ۚ كَذَٰلِكَ سَخَّرَهَا لَكُمْ لِتُكَبِّرُوا۟ ٱللَّهَ عَلَىٰ مَا هَدَىٰكُمْ ۗ وَبَشِّرِ ٱلْمُحْسِنِينَ ﴾

“[But bear in mind:] never does their flesh reach God, and neither their blood: it is only your God-consciousness that reaches Him. It is to this end that We have made them subservient to your needs, so that you might glorify God for all the guidance with which He has graced you. And give thou this glad tiding unto the doers of good:”

(Their flesh and their blood reach not Allah) because in the pre-Islamic time they used to splash the blood of sacrifices on the walls of the Holy House and sully themselves with this blood and so Allah forbade them from doing so; it is also said that this means: Allah does not accept their flesh or blood, (but the devotion from you reacheth Him) but He accepts your pure and sincere works. (Thus have We made them subject unto ye that you may magnify Allah that He hath guided you) as He guided you to His religion and wont. (And give good tidings to the good) to those who are good in their words and deeds; and it is said that the good means: the generous with their sacrifices.