سنن النسائي

It was narrated from 'Abdullah bin 'Amr bin al-As that the Messenger of Allah (ﷺ) said to a man: "I have been instructed to take the Day of Sacrifice as an 'Id which Allah, the Might and Sublime, has ordained for this Ummah." The man said: "What do you think if I cannot find anything but a female sheep that has been loaned to me so that I may benefit from its milk - should I sacrifice it?" He said: "No. Rather cut something from your hair and your nails, trim your mustache and shave your pubic hairs, and you will have a complete reward with Allah, the Might and Sublime, as if you had offered the sacrifice."