سنن النسائي

It was narrated from 'Amr bin Shuaib, from his fahther, that his grandfather said: "The messenger of Allah was asked about the 'Aqiqah and he said: "Allah, the mighty and sublime, does not like Al-Uquq' as if he disliked the word (Al-Aqiqah). He said to the Messenger of Allah: 'But one of us may offer a sacrifice when a child is born to him.' He said: 'Whoever wants to offer a sacrifice for his child, let him do so, for a boy; two sheep, Mukafaatan, (of equal age), and for a girl, one.' (One of the narrators) Dawud said: 'I asked Ziad bin Aslam about the word Mukafaatan and he said: 'Two similar sheep that are slaughtered together.