Allah, the Most High, says, {Pilgrimage thereto is a duty, men owe to Allah those who can afford the journey; but if any deny faith, Allah stands not in need of any of his creatures.} (Al-Umran: 97)

The Prophet (pbuh) said, "Whoever can afford this journey to the sacred House, by provision and transportation and he does not make the pilgrimage, there is no blame if he dies as a Jew or a Christian. This is because Allah says, "Pilgrimage thereto is a duty men owe to Allah -those who can afford the journey.”1

'Umar Ibn Al-Khattab, may Allah be pleased with him, said, "I have considered sending men to these cities to see who has not made the pilgrimage, and collect the non-Muslim poll tax (Jizya) from everyone possessing the means who has not performed it. They are not Muslims." Ibn ' Abbas, may Allah be pleased with him, said, "Whoever does not make pilgrimage or pay Zakat will ask to be returned to life when dying.” Someone said, "No one asks to be returned except the unbelievers." He said, "Allah, the Almighty, says, {And spend something (in charity) out of the substance which we have bestowed on you, before death should come to any of you and he should say: 0 my Lord! Why didst thou no give me respite for a little while I should then have given (largely) in charity, and I should have been one of the doers of good.} (Al-Munafiqun: 10)

i.e., I should have made pilgrimage.

Allah Most High says, {But to no soul will God grant respite when the time appointed for it has come.} It was asked, "In what amount is Zakat obligatory?" He answered; "Two hundred Dirhams and the equivalent amount if it is gold." Someone asked, "What about pilgrimage?" He said, "Provision and transportation." Sa'id Ibn Jubair said, "If I have a wealthy neighbor who died without making pilgrimage, I would never pray over him."