Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And for every nation) of believers (have We appointed a ritual) a location for slaughtering their sacrifices in the lesser and greater pilgrimages, (that they may mention the name of Allah over the beast of cattle) which is sacrificed (that He hath given them for food; and your God is One God) without a son or partner, (therefore surrender unto Him) be sincere to Him in worship and profession of His divine Oneness. (And give good tidings to the humble) and give good tidings to those who exert their effort and are sincere.
And for every community, that is, [for every] believing group that came before you, We have appointed a [holy] rite (read mansakan as the verbal noun [‘ritual’], or mansikan as a noun denoting the site [for a rite]) in other words, [for every community We have appointed] a sacrificial slaughter or the site for such [a ritual], that they might mention God’s Name over the livestock that He has provided them, at the point of slaughtering them. For your God is One God, so submit, yield, to Him. And give good tidings to the humbly obedient,
(that they may mention the Name of Allah over the beast of cattle that He has given them for food.) It was recorded in the Two Sahihs that Anas said, "The Messenger of Allah brought two fat, horned rams; he said Bismillah and Allahu Akbar, then he put his foot on their necks.
فَإِلَـهُكُمْ إِلَـهٌ وَحِدٌ فَلَهُ أَسْلِمُواْ
(And your God is One God, so you must submit to Him Alone.) Your God is One, even though the Laws of the Prophets may vary and may abrogate one another. All of the Prophets called mankind to worship Allah Alone with no partner or associate.
(And We did not send any Messenger before you but We revealed to him (saying): None has the right to be worshipped but I, so worship Me.) 21:25. Allah says:
(so you must submit to Him Alone.) meaning, submit to His commands and obey Him in all sincerity.
(And give glad tidings to the Mukhbitin.) Mujahid said about Mukhbitin, "Those who find contentment in their faith.'' Ath-Thawri said, "Those who find contentment in their faith and who accept the decree of Allah and submit to Him.'' It is better to interpret it by what comes next, which is:
(Whose hearts are filled with fear when Allah is mentioned,) meaning, their hearts fear Him.
وَالصَّـبِرِينَ عَلَى مَآ أَصَابَهُمْ
(and the patient who bear whatever may befall them) meaning, of afflictions.
(and who perform the Salah,) they fulfill the duties which Allah has enjoined upon them, the duty of performing the obligatory prayers.
وَمِمَّا رَزَقْنَـهُمْ يُنفِقُونَ
(and who spend out of what We have provided for them.) the good provision which Allah has given them. They spend on their families and servants, and on the poor and needy; they treat people kindly while remaining within the limits set by Allah. This is in contrast to the hypocrites, who are the opposite of all this, as we have discussed in the Tafsir of Surah Bara'ah; to Allah be praise and blessings.
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
This verse implies two things:
(1) Sacrifice has been an essential part of the worship of One Allah in all the revealed religions. In order to inculcate Tauhid, Allah prohibited sacrifice for anyone other than Himself. This was in keeping with the other prohibitions which were made for others than Allah. For instance, "prostration" before anyone other than Allah, making vows for others than Allah, visiting holy places others than those prescribed by Allah, fasting in the name of others than of Alla, etc., were all prohibited.
(2) The other thing which has been common in all the revealed religions was the object of the sacrifice in the name of Allah though its details have been different in different religions, times and countries.
The Arabic word `mukhbitin' has no equivalent in English. It includes those who (1) give up pride, arrogance and adopt humility before Allah, (2) surrender themselves to His service and slavery, and (3) accept His decrees sincerely.
It means that righteous people spend their lawful provisions in the Way of Allah to meet their own and their dependents' lawful needs, to help their relatives, neighbors and other needy people, on public works and propagation of the Word of Allah. It does not include expenditure in unlawful ways for unlawful purposes. The Qur'anic term lnfaq implies neither over-spending nor being miserly and stingy, but spending one's wealth on oneself and others according to one's means and status in society.