Compiled by Imam Abu Dawud as-Sijistani
حَدَّثَنَا أَحْمَدُ بْنُ مُحَمَّدِ بْنِ ثَابِتٍ الْمَرْوَزِيُّ، حَدَّثَنِي عَلِيُّ بْنُ حُسَيْنٍ، عَنْ أَبِيهِ، عَنْ يَزِيدَ النَّحْوِيِّ، عَنْ عِكْرِمَةَ، عَنِ ابْنِ عَبَّاسٍ، قَالَ { فَكُلُوا مِمَّا ذُكِرَ اسْمُ اللَّهِ عَلَيْهِ } { وَلاَ تَأْكُلُوا مِمَّا لَمْ يُذْكَرِ اسْمُ اللَّهِ عَلَيْهِ } فَنُسِخَ وَاسْتَثْنَى مِنْ ذَلِكَ فَقَالَ { وَطَعَامُ الَّذِينَ أُوتُوا الْكِتَابَ حِلٌّ لَكُمْ وَطَعَامُكُمْ حِلٌّ لَهُمْ } .
The verse: "So eat of (meats) on which Allah's name hath been pronounced" and the verse: "Eat not of (meats) on which Allah's name hath not been pronounced" were abrogated, meaning an exception was made therein by the verse: "The food of the people of the Book is lawful unto you and yours is lawful unto them."