Sayyida Umm Karz Ka'biyyah (may Allah be pleased with her) narrates: I heard the Noble Prophet (peace and blessings be upon him) say: "At the time of 'Aqiqah, two goats should be sacrificed for a boy and one goat for a girl. Whether they are male or female (i.e., whether it is a goat or a she-goat), it will not harm you."