Abu Dawud Book 9, Hadith Number 2783.
Chapter : On the obligation of sacrifice.
Narated By Abdullah ibn Amr ibn al-‘As : The Prophet (PBUH) said: I have been commanded to celebrate festival (‘Id) on the day of sacrifice, which Allah, Most High, has appointed for this community. A man said: If I do not find except a she-goat or a she-camel borrowed for milk or other benefits, should I sacrifice it? He said: No, but you should clip your hair , and nails, trim your moustaches, and shave your pubes. This is all your sacrifice in the eyes of Allah, Most High.