The Rulings of The Sacrifice To Be Done On The Day of 'Eid Al-Adhaa
So with their (the Muslims) consensus of the sacrificing having been legislated, they have differed as to whether it is obligatory or a Sunnah, and there are two sayings:
The first saying - is that it is obligatory and it is the saying of Al-Awzaa'ee and Al-Laith and the madhab of Abee Haneefah and one of two reports from Imaam Ahmad. Shaikh ul Islaam said it is one of two sayings of Imaam Maalik or that it is apparent from the madhab of Maalik.
The second saying - is that it is a highly recommended Sunnah - and it is a saying of the majority, and it is the saying of Ash-Shaafi'ee as well as Maalik and Ahmad as is well-known from the both of them. However, many of those who hold this opinion have stated that abandoning it for the one who is able to perform it is disliked and it is mentioned in Jawaahir al ikleel sharh mukhtasar khaleel that if the people of a land abandon it, then they are to be fought against for that reason - because it is from the Islamic rites.
Shaykh Muhammad bin Saalih al-`Uthaymeen
Rasaa'il Fiqhiyyah page 46
Translated by Aboo Haatim Muhammad Farooq