If the Eid occurs on a Friday, it becomes optional for men to attend the Jumu`ah prayer. Abu Hurayrah reported that, on such occurrence, Allah's Messenger (peace be upon him) said:

Two Eids have coincided on this day of yours; thus, whoever wishes is exempted from attending the Jumu`ah prayer. Yet, we shall hold it.

And Iyas Bin Abi Ramlah ash-Shami said:

"I witnessed Mu`awiyah Bin Abi Sufyan asking Zayd Bin Arqam, 'Were you with Allah's Messenger (peace be upon him) when one of the Eids and Friday occurred on the same day?' He said, 'Yes.' He asked, 'What did he do?' He answered, 'He (peace be upon him) performed the Eid prayer, then gave the option concerning Jumu`ah, saying, Let whoever wishes to pray it do so."

This is the way of the companions (May Allah be please with him). For example, it is reported that on such occasion `Alee (May Allah be please with him) said:

"Let the one who wishes to come for Jumu`ah do so, and the one who wishes to sit do so."

A similar report is recorded by al-Bukhari in his Sahih regarding `Uthman (May Allah be please with him). It is also reported that `Abdullah Bin az-Zubayr (May Allah be please with him) said:

"These are two Eids that have come together on one day. Their coincidence makes them one (Eid)."

Then he prayed on that Friday two Rak`at in the morning as Eidul-Fitr prayer, and did not pray anymore until he prayed the `Asr prayer.

Ash-Shawkani commented on this report:

"The apparent understanding from this is that he did not pray zuhr. And that if the Jumu`ah prayer is cancelled for any acceptable reason, then the one for whom it was cancelled is not required to pray zuhr. This is the opinion of `Ata'..."

Referring to the above reports and other similar ones from `Umar and Ibn `Abbas (may Allah be please with him), Ibn Taymiyyah concluded:

"The scholars have three different opinions (in this regard):

That one is still obliged to pray the Jumu`ah - whether or not he prayed the Eid. This is the opinion of Malik and others.

That the Jumu`ah becomes optional for the people of the suburbs and villages. This was practiced by `Uthman (may Allah be please with him), and ash-Shafi`i took up this opinion.

That the Jumu`ah becomes optional for whomever prayed the Eid. However, the imam is required to establish the Jumu`ah, so that those who wish to attend it can do so...

This is what has been authentically reported from Allah's Messenger (peace be upon him) and his successors and Sahabah (may Allah be please with him), and is the opinion of the later scholars who learned of these reports, such as Imam Ahmad. Those who disagreed with him did not learn about these Hadiths and reports."