Verse 28

لِّيَشْهَدُوا۟ مَنَـٰفِعَ لَهُمْ وَيَذْكُرُوا۟ ٱسْمَ ٱللَّهِ فِىٓ أَيَّامٍ مَّعْلُومَـٰتٍ عَلَىٰ مَا رَزَقَهُم مِّنۢ بَهِيمَةِ ٱلْأَنْعَـٰمِ فَكُلُوا۟ مِنْهَا وَأَطْعِمُوا۟ ٱلْبَآئِسَ ٱلْفَقِيرَ

This is in order to witness the benefit and to mention God’s name during the known days upon what He has provided for them from the quadruped livestock. Therefore, eat therefrom and feed the despondent and the needy.