Tafsir of Al-Kawthar 108:2

Therefore turn in prayer to your Lord and sacrifice. meaning, `just as We have given you the abundant goodness in this life and the Hereafter -- and from that is the river that has been described previously -- then make your obligatory and optional prayer, and your sacrifice (of animals) solely and sincerely for your Lord. Worship Him alone and do not associate any partner with him. And sacrifice pronouncing His Name alone, without ascribing any partner to Him.' This is as Allah says,

قل إن صﻼتى ونسكى ومحياى ومماتى لله رب العلمين

ﻻ شريك له وبذلك أمرت وأنا أول المسلمين

Say: "Verily, my Salah, my sacrifice, my living, and my dying are for Allah, the Lord of all that exists. He has no partner. And of this I have been commanded, and I am the first of the Muslims.'' (6:162-163) Ibn `Abbas, Ata,' Mujahid, Ikrimah and Al-Hasan all said, "This means with this the Budn should be sacrificed.'' Qatadah, Muhammad bin Ka`b Al-Qurazi, Ad-Dahhak, Ar-Rabi, Ata Al-Khurasani, Al-Hakam, Isma`il bin Abi Khalid and others from the Salaf have all said the same. This is the opposite of the way of the idolators, prostrating to other than Allah and sacrificing in other than His Name. Allah says,

وﻻ تٲكلوا مما لم يذكر اسم الله عليه وإنه لفسق

And do not eat from what Allah's Name has not been pronounced over, indeed that is Fisq. (6:121) The Enemy of the Prophet is Cut Off Allah says,

إن شانيك هو اﻻبتر