“That they may witness benefits for themselves,” meaning: the reward in the Hereafter and trade during the pilgrimage season. “And mention the name of Allah during known days,” which are the ten days of Dhu al-Hijjah, the last of which is the Day of Sacrifice. [“Over what He has provided for them of the cattle,” meaning: when one sacrifices and slaughters.]
Muhammad said: It has been said that the known days are the Day of Sacrifice and the two days following it. “And feed the miserable and the poor.” Al-Hasan said: There is no harm if one feeds from it before eating from it himself, and if he wishes, he may choose not to eat from it at all and give it all away in charity.
Muhammad said: The miserable (al-ba'is) is one who has been afflicted by misery (bu's), which is [severe] poverty. It is said: The man has become miserable (bu'usa) or (ba'isa) when he falls into misery, meaning: hardship.
﴿ليشهدوا مَنَافِع لَهُم﴾ يَعْنِي: الْأَجْرَ فِي الْآخِرَةِ، وَالتِّجَارَةَ فِي الْمَوْسِمِ ﴿وَيَذْكُرُوا اسْمَ اللَّهِ فِي أَيَّام مَعْلُومَات﴾ وَهِيَ عَشْرُ ذِي الْحِجَّةِ، آخِرُهَا يَوْمُ النَّحْرِ. [﴿عَلَى مَا رَزَقَهُمْ من بَهِيمَة الْأَنْعَام﴾ يَعْنِي: إِذَا نَحَرَ وَذَبَحَ.
قَالَ مُحَمَّدٌ: وَقِيلَ: إِنَّ الأَيَّامَ الْمَعْلُومَاتِ: يَوْمُ النَّحْرِ]، وَيَوْمَانِ بَعْدَهُ. ﴿وَأَطْعِمُوا البائس الْفَقِير﴾ قَالَ الْحَسَنُ: وَلَا بَأْسَ أَنْ يُطْعِمَ مِنْهَا قَبْلَ أَنْ يَأْكُلَ، وَإِنْ شَاءَ لَمْ يَأْكُلْ مِنْهَا وَتَصَدَّقَ بِهَا.
قَالَ مُحَمَّدٌ: الْبَائِسُ الَّذِي نَالَهُ بُؤْسٌ، وَهُوَ [شَدِيدُ] الْفَقْرِ يُقَالُ: قَدْ بَؤُسَ الرَّجُلُ وَبَئِسَ إِذَا صَارَ ذَا بُؤْسٍ؛ أَي: شدَّة.