Sa'id bin al-Musayyab (may Allah have mercy on him) narrates from Sayyiduna Abu Hurayrah (may Allah be pleased with him): "Whoever has the means and does not offer a sacrifice, let him not come near us in our mosque."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / 19013