فَقَرَّبَهُ إِلَيْهِمْ ...

And placed it before them, (brought it close to them),

... قَالَ أَلَا تَأْكُلُونَ ﴿٢٧﴾

Saying, "Will you not eat?''

Ibrahim said this polite and kind statement to his guests, and surely, this Ayah indicates proper manners for honoring guests. For he brought the food to his guests quickly, while they were unaware that it was being prepared for them. He did not first mention this favor to them by saying, "We will make food for you.'' Rather, he discretely had it prepared and placed before them. He prepared the best kind of food he had, a young, fat roasted calf. He did not place the food far from them and invite them to come close to it to eat. Rather, he placed it close to them and refrained from ordering them to eat. Instead he invited them using a kind and subtle invitation, أَلَا تَأْكُلُونَ (Will you not eat?)

This statement is similar to one of us saying to a guest,

"Would you be kind and generous to do such and such''