It is narrated from Sayyiduna Abu Sa'id Khudri (may Allah be pleased with him) that the Messenger of Allah (peace and blessings be upon him) sacrificed a ram with horns and said: "This is on my behalf and on behalf of those among my Ummah who have not offered sacrifice."
Benefits: … The act of the Noble Prophet (sallallahu alayhi wa sallam) offering sacrifice on behalf of those individuals of the Ummah who were unable to do so themselves is a unique characteristic specific to him (sallallahu alayhi wa sallam), and it is not permissible for a single goat to be sacrificed on behalf of more than one household.