What is the ruling of Islamic law regarding the delay in sacrificing 90 head of livestock designated as hady (sacrificial animals), for which payment was received from pilgrims 10 years ago?

If the questioner does not clarify the reason for not slaughtering the sacrificial animals (hadaya) on time, and the intention is that the agents did not act negligently or transgress, but rather the funds were lost beyond their control, then there is no sin upon them and no liability. However, if they were negligent or transgressed, then they are sinful and liable for what they took, and they must slaughter the hadaya in Mecca or return the money to its owners and inform them. The principal who learns that his obligatory sacrifice was not slaughtered must slaughter a new sacrifice or delegate someone to slaughter it, and what occurred is considered divine decree (qada' wa qadar (definition)). As for one who does not know that his agent did not slaughter on his behalf, there is nothing upon him.