The World Federation One Stop Fiqh

Ritual 52

Apparently, the cost of the sacrifice should be borne by the donor. Yet, there is ishkal (problem) in deciding whether it is obligatory on the recipient to perform the pilgrimage, if the donor does not pay for it, yet bearing the remainder of the expenses. The only exception can be if the beneficiary can afford to pay the price of the sacrifice with his own money.

However, if the purchase of the sacrificial animal by the beneficiary would cause him undue hardship, it is not obligatory to accept the gift. Obviously, any kaffarah that may be incurred in the course of pilgrimage is the exclusive responsibility of the beneficiary.