Fiqh-us-Sunnah Volume 5, Hajj and ‘Umrah, Fiqh 5.112A.

Section : Wisdom behind Ish’ar and Taqlid.

The wisdom behind these two acts concerns reverence for Allah’s commands, and an expression of that reverence, besides serving as a means of informing people that these animals are on their way to the House of Allah to be slaughtered there for His pleasure.