The practice of Udhiya is generally regarded by scholars as either a confirmed practice of the Prophet (Sunnah Mu’akadah)), or as an outright obligation (wajib). The first opinion is that of the three schools of Sacred Law established by Malik, Al-Shaf’i and Ahmad Ibn Hanbal. The latter opinion is from Abu Hanifah.
In either case, neglecting to perform Udhiya when one has the means to offer it is at least a reprehensible (makruh) act, and at most an outright violation of a compulsory religious injunction. Obviously we should provide for sacrifice if at all possible.
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