Mujahid (may Allah have mercy on him) says that "And whoever disbelieves, then indeed Allah is free of need of the worlds" [Surah Al Imran: 97] refers to the person who, if he performs Hajj, does not consider it a righteous deed, and if he abandons it, does not consider it a sin.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الصيام / 8608