It is narrated that Hadhrat Abu Bakr (Radhiyallahu anhu) and Hadhrat Umar (Radhiyallahu anhu) did not make Qur’baani.

Answer

Both these senior Khulafa were paupers. Qur’baani was not Waajib on them. They could not afford it. Some Ulama also say that they had abstained for fear of it being understood that Qur’baani is Waajib. This is the Shaafi interpretation.