Ubaidullah bin Abi Yazid عبيد الله بن أبي يزيد المكي · Sacrifice (Kitab Al-Dahaya)

I heard the Messenger of Allah (ﷺ) say: Two resembling sheep are to be sacrificed for a boy and one for a girl. AbuDawud said: I heard Ahmad (ibn Hanbal) say: The Arabic word mukafi'atani means equal (in age) or resembling each other.

I heard the Prophet (nay peace be upon him) say: Let the birds stay in their roosts. She said: I also heard him say: Two sheep are to be sacrificed for a boy and one for a girl, but it does you no harm whether they are male or female.