Al-Hajj 22:28

so that they may attain benefits[17], and pronounce Allah’s name during the appointed days over the sacrificial animals[18] that He has provided for them; then eat from it and feed the desperately poor.

[17] Spiritual benefits such as getting rewards and forgiveness of sins, as well as worldly benefits such as witnessing the unity of Muslims, trading and etc.
[18] An‘ām: such as camels, cattle, sheep and goats.

That they may witness [i.e., attend] benefits for themselves and mention the name of Allāh on known [i.e., specific] days over what He has provided for them of [sacrificial] animals.[924] So eat of them and feed the miserable and poor.

[924] Al-anʿām: camels, cattle, sheep and goats.

28. That they may witness things that are of benefit to them (i.e. reward of Hajj in the Hereafter, and also some worldly gain from trade), and mention the Name of Allâh on appointed days (i.e. 10th, 11th, 12th, and 13th day of Dhul-Hijjah), over the beast of cattle that He has provided for them (for sacrifice), [at the time of their slaughtering by saying: (Bismillah, Wallâhu-Akbar, Allâhumma Minka wa Ilaik).] Then eat thereof and feed therewith the poor having a hard time.

That they may witness things that are of benefit to them, and mention the name of Allah on appointed days over the beast of cattle that He hath bestowed upon them. Then eat thereof and feed therewith the poor unfortunate.