How should the sacrificial animal be divided? Should each part be divided into thirds—for example, one-third of the liver, one-third of the head, and so on? How exactly should the division into thirds be carried out?

The sacrificial animal, the udhiya, is a confirmed Sunnah established the Messenger of Allah (peace and blessings be upon him), as indicated by the hadith of Ibn ‘Abbas (may Allah be pleased with them both) who narrated that the Prophet (peace and blessings be upon him) said, “There are three matters that are obligatory upon me but voluntary for you: the witr prayer, the sacrifice (al-nahr), and the forenoon prayer (salat al-Duha).” It is also established that the Prophet (peace and blessings be upon him) offered a sacrificial animal, as did the caliphs after him.

Islamic law has specified the manner of dividing the sacrificial animal, recommending that one third of it be consumed by the person offering the sacrifice, one third be distributed as gifts, and one third be given as charity. A person is not blameworthy if he consumes more than a third of the sacrificial animal, nor if he donates more than a third of it in charity. This is because the division into thirds is recommended rather than obligatory, as indicated by the words of Ibn ‘Umar (may Allah be pleased with them both) who said, “Sacrificial animals and offerings are divided into three portions: one-third for oneself, one-third for one’s family, and one-third for the poor.”

The meat is the main part of the sacrificial animal that is to be divided, as it is the principal objective of the sacrifice and the part from which the poor and needy benefit most. It is likewise recommended to divide the internal organs such as the liver and similar parts, although there is no objection if they are not. The head, however, is not divided but belongs to the owner of the sacrifice. It is impermissible to sell the head or to give it to the butcher as payment for his services.

As for a vowed sacrificial animal (udhiya mandhura), the person who made the vow may eat from it, give gifts from it, and must also give a portion of it in charity to the poor and needy. The Hanbalis maintained that it is impermissible for the person who made the votive offering to eat from it, which is the apparent view attributed to Imam Ahmad. However, the sound view is that he may eat from it, because vows are understood in light of customary practice, and the established understanding of a prescribed sacrifice is that it is slaughtered and eaten from. A vow does not alter the nature of the vowed object except that it makes it obligatory.

And Allah Almighty knows best.