This excerpt is taken from Sheikh Farooq Rafi Sahib's book Qurbani, Aqiqah, and Ashra Zil-Hijjah.
The basic conditions for the acceptance of sacrifice are two:
① Taqwa and God-consciousness:
Taqwa (piety) and abstinence are important conditions for the acceptance of sacrifice, and the attainment of taqwa and the pleasure of Allah holds a fundamental position in the acceptance of sacrifice. If the intention behind the sacrifice is fame and show-off, such a sacrifice is rejected. Allah Almighty narrates the story of the two sons of Prophet Adam (peace be upon him):
﴿وَاتْلُ عَلَيْهِمْ نَبَأَ ابْنَيْ آدَمَ بِالْحَقِّ إِذْ قَرَّبَا قُرْبَانًا فَتُقُبِّلَ مِنْ أَحَدِهِمَا وَلَمْ يُتَقَبَّلْ مِنَ الْآخَرِ قَالَ لَأَقْتُلَنَّكَ ۖ قَالَ إِنَّمَا يَتَقَبَّلُ اللَّهُ مِنَ الْمُتَّقِينَ﴾
"And recite to them the story of Adam's two sons in truth, when they both offered a sacrifice, and it was accepted from one of them but was not accepted from the other. He said, 'I will surely kill you.' He said, 'Indeed, Allah only accepts from the righteous.'"
Reference: Al-Ma'idah: 27
This verse makes it clear that taqwa is an important condition for the acceptance of sacrifice, and if the attainment of taqwa is not sought, the sacrifice will not be accepted.
② Lawful Sustenance :
The person who desires that his sacrifice be honored with acceptance in the presence of Allah Almighty, it is obligatory upon him that his sources of income consist of lawful earnings and the sacrificial animal is purchased with lawful earnings. The sacrifice of one who consumes the forbidden and mixes the forbidden with lawful wealth is not accepted. The evidence for this is the following Hadith:
It is narrated from Sayyiduna Abu Huraira (RA) that the Messenger of Allah (PBUH) said:
أيها الناس، إن الله طيب لا يقبل إلا طيبا، و إن الله أمر المؤمنين بما أمر به المرسلين، فقال : ﴿يَا أَيُّهَا الرُّسُلُ كُلُوا مِنَ الطَّيِّبَاتِ وَاعْمَلُوا صَالِحًا ۖ إِنِّي بِمَا تَعْمَلُونَ عَلِيمٌ﴾
Reference: (Al-Mu’minun: 51)
و قال : ﴿يَا أَيُّهَا الَّذِينَ آمَنُوا كُلُوا مِن طَيِّبَاتِ مَا رَزَقْنَاكُمْ﴾
Reference: (Al-Baqarah: 172)
ثم ذكر الرجل ، يطيل السفر، أشعث أغبر ، يمد يديه إلى السماء، يا رب ! يا رب ! و مطعمه حرام، و مشربه حرام، و ملبسه حرام، وغذي بالحرام، فأنى يستجاب لذلك“O people! Indeed, Allah is pure and only accepts that which is pure, and indeed Allah has commanded the believers with what He commanded the Prophets and Messengers, He said: ‘O Messengers! Eat from the pure things and do righteous deeds. Indeed, I am Knowing of what you do.’ And He said to the believers: ‘O you who have believed! Eat from the good things We have provided you.’ Then the Prophet (PBUH) explained: ‘A person travels a long journey, his hair disheveled and his feet dusty, he raises his hands to the sky and calls out, “O Lord! O Lord!” while his food is unlawful, his drink is unlawful, his clothing is unlawful, and he is nourished with unlawful things. How then can his supplication be accepted?’”
Reference: Sahih Muslim, Book of Zakat, Chapter on Acceptance of Charity from Good Earnings: 1015 - Jami’ at-Tirmidhi, Book of Tafsir, Chapter on Surah Al-Baqarah: 2989 - Musnad Ahmad: 328/2.
Benefits:
① This hadith encourages spending from lawful wealth and prohibits spending from unlawful wealth.
Reference: Sharh An-Nawawi: 99/7 - Tuhfat al-Ahwazi: 229/8.
② Halal sustenance is a condition for the acceptance of sacrifice, zakat, and charity, and sacrifices, zakat, and charity given from unlawful wealth are not accepted in the Divine Court.