Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(That they may witness things that are of benefit to them) the benefits of this worldly life and the benefits of the Hereafter; the benefit of the Hereafter through supplications and worship and the benefit of this worldly life through trade and making profit (and mention the name of Allah) and so that they mention the name of Allah (on appointed days) on well known days, the days of tashriq (over the beast of cattle that He hath bestowed upon them) the beast of cattle offered for immolation. (Then eat thereof) eat from the beasts of cattle you immolated (and feed therewith the poor unfortunate).
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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