The meaning of the Quranic Verse: "Forbidden to you (for food) are: ..., and that on which has been invoked the name of other than Allah,..." (Al-Baqarah, or the heifer, V173)
Praise be to Allah,
Ibn Kathir (May Allah have mercy on him) said in explanation of the above Verse:
"..that on which has been invoked the name of other than Allah,..." means slaughtered animals on which has been invoked a name other than the name of Allah; such as an idol, an antagonist, an arrow of divination and the like for which Arabs of pre-Islamic periods slaughtered animals.
In explanation of Verse 3 of Surat al-Ma’ida, or the table, Ibn Kathir said: "The Verse: "..., and that on which has been invoked the name of other than Allah,..." means that eating of animal food on which, upon slaughtering a name other than Allah is invoked is forbidden because Allah, the Exalted, prescribed that His Great Name be invoked upon slaughtering any of His creatures. It is the unanimous opinion that one is forbidden to select to invoke a name of an idol of any creature upon slaughtering an animal.
In explanation of the Verse "... that which is sacrificed on stone (altars)...", Mujahid and Ibn Jurayj said: Those were stones (altars) put around the Ka’bah. Ibn Jurayj said: There were 360 stones (altars) at which pre-Islamic Arabs used to slaughter animal ... They would grill meat and put it on these stones.. Allah forbade such act and disallowed eating of such meat even if the name of Allah is invoked on it. Slaughtering of animal at stones (altars) is part of polytheism, which is prohibited by Allah and His Messenger. Comparison should be made to the foregoing to decide the rule for slaughtering of animals on which is invoked other than the name of Allah.
All slaughtered animals on which a name other than the name of Allah; such is the name of a prophet, a holy man, an idol, the devil, or an item of worship such as the cross and the like may not be eaten.
Sheikh Muhammed Salih Al-Munajjid