It is narrated on the authority of Ibn Abbas:
About Allah’s words that "Eat of that over which Allah’s name has been mentioned" and "Do not eat what the Allah’s name has not been mentioned" it has been narrated below:
Annulling two above, by the words: "The food of those given the Scripture is lawful for you" slaughtering of given the Scripture was excluded.
Narrated by Abu Dawud
Commentary: In this narration, it is not meant that by Ibn Abbas's words ''naskh'' abrogated or no valid. This is because the Companions used the word "naskh" in several meanings, including the exception.
After the verses in the Holy Quran which "Eat of that over which Allah’s name has been mentioned" and "Do not eat of that over which Allah’s name has not been mentioned" it had been forbidden to eat the meat which over Allah’s name had not been mentioned. Later, after the revelation of the verse, "The food of those given the Scripture is lawful for you," those given the Scripture - Christians and Jews - have been exempted from this general rule.
Allah has imposed this rule on Shariah in the light of great wisdom.
To do this, we should have to explain that the slaughter of those given the Scripture is halal. Because there are a lot of misunderstandings in this regard.
Allah says in the Quran:
‘’Today all good things are made lawful for you. And the food of those given the Scripture is lawful for you, and your food is lawful for them’’ (Surat al-Ma’idah verses 5).
At the beginning of this verse:
Saying "Today, all good things have been made lawful for you", it is mentioned that there are specific dealings and breadths with non-Muslim nations in the matter of halal and haram things, and some of these rules are stated:
‘’The food of those given the Scripture is lawful for you, and your food is lawful for them’’
Islam allows Muslims to live peacefully with non-Muslims. But that's not enough. As Muslims live in the community with other religions, it is natural for them to have close ties and interactions. Hence, it is halal for Muslims to eat the slaughters of those given the Scripture.
The word "food" is used in this verse, but it should not be understood that all foods of given the Scripture, including the meat of pork or other unclean animals and drinks like alcohol are also halal. The uncleanness of these things is obvious to everyone.
Other things that are halal in fact have been mentioned already.
So if halal meat would be slaughtered in accordance with the religion of those given the Scripture then it is halal.
Some people may ask "Why it has been said that your food halal for them. They do not follow the rule of the Quran? They don't even notice the difference between halal and haram. "
Our scholars responded to this: “This message is for the believers. It means you may give them something of your food."
In a hadith narrated by Imam at-Tabarani, the Prophet (peace and blessings of Allah be upon him) spoke of the heathen:
“Deal with them like those given the Scripture. Only do not marry their women and do not eat their slaughter.’'
It follows that it is permissible to marry Christian and Jews women and to eat the animals they have slaughtered.
Our scholars say that if a Muslim hears a Christian slaughtering an animal by the name of Jesus, then the meat of that animal is unclean for him.
If a Christian says "Bismillah" but purposes Jesus, meat is lawful because it is judged by its appearance.