Reference: Majmoo’ Fataawa wa Maqaalaat Mutanawwi’ah – Volume 18, Page 48
Question: Does the slaughter of the sacrifice in Makkah have any excellence attached to it, than doing so outside of Makkah?
Response: All righteous actions done in Makkah are better; However, if you are unable to find anyone [eligible from the poor and destitute] in Makkah to eat of the sacrificial [meat], then slaughtering it in another place where there are poor and destitute [recipients] is better.