Abu Dawud

Benefits and Issues:
➊
The animal that is slaughtered on behalf of a newborn is called ‘aqiqah.
In the language, its meaning is: to cut and to split. This word is also used for the hair on the head of children.
And due to this connection, this sacrifice is called ‘aqiqah.
From a juristic (fiqhi) perspective, its ruling is that it is an emphasized Sunnah (sunnah mu’akkadah).

➋
The requirement of (mukafi’atan) is
that both animals should be of the same type, meaning both should be goats,
or both sheep, or both rams; it should not be that one is a goat and the other is a sheep.

Benefits and Issues:
The purpose of Imam Abu Dawud's statement is that in the previous hadith, the addition of "from his father" (an abihi) after Ubaydullah ibn Abi Yazid in Sufyan's chain is not correct.
The correct chain is the one in which this addition does not occur.
('Awn al-Ma'bud bi-Dh al-Majhud)

Benefits and Issues:
➊ Performing ‘aqiqah (the sacrifice) upon the birth of a boy or girl is Sunnah. This is an expression of gratitude to Allah for the blessing of offspring. However, it is neither obligatory nor compulsory, because the Prophetic statement is:
“Whoever has a child born to him and wishes to perform ‘aqiqah for his child, let him do so.” (: Muwatta Imam Malik, al-‘Aqiqah, What Has Been Reported About al-‘Aqiqah, Hadith: 1; Sahih Sunan Abi Dawud by al-Albani, Hadith: 2842)

➋ There are various explanations regarding (mukafiatayn):

(a) Of the same age and kind.

(b) Equal in being slaughtered, i.e., both should be slaughtered together (for example, it should not be that one is slaughtered in the morning and the other in the evening).

(c) Equal to the sacrificial animal.

Hafiz Ibn Hajar rahimahullah has declared the second opinion as “preferred.” (Fath al-Bari: 9/733)

Urdu marginal note:
There is no condition of specifying male or female in the animal for ‘aqiqah or sacrifice.

He said, "I heard him say"—that is, I heard him mention the ruling of ‘aqiqah in addition to answering my question. "Whether male or female"—for a boy, a female animal may be slaughtered, and for a girl, a male or a mixed (male or female) animal may be slaughtered. There is no difference in reward.

Takhrij:
«أخرجه الترمذي، الأضاحي، باب ما جاء في العقيقة، حديث:1513، وابن حبان (الموارد)، حديث:1058، وحديث أم كرز: أخرجه أبوداود، الضحايا، حديث:2834، والترمذي، الأضاحي، حديث:1516، والنسائي، القيقة، حديث:4221، وابن ماجه ، الذبائح، حديث:3162، وأحمد:6 /422 وهو حديث صحيح.»©Explanation:
In the mentioned narration, the sacrifice of two animals on behalf of a boy and one animal on behalf of a girl is mentioned, whereas in the previous narration it is stated that the Prophet sallallahu alayhi wa sallam sacrificed one animal each as ‘aqiqah for Hasan and Husayn radi Allahu anhuma.
There is no contradiction between these two hadiths; rather, the scholars state regarding this that the best and recommended (afdal and mustahabb) practice is to sacrifice two animals on behalf of a boy and one animal on behalf of a girl. However, it is also permissible to sacrifice one animal on behalf of a boy, as is established from the previous hadith.
Therefore, if someone does not have two animals, it is permissible to sacrifice one animal as ‘aqiqah for a boy as well.
And Allah knows best.
The narrator of the hadith, «ام کُرز کعبیہ رضی اللہ عنہا », was from the tribe of Banu Khuzā‘ah, hence she is called Khuzā‘iyyah.
She was honored with the status of being a Companion (sharaf sahabiyyat).
Several hadiths are narrated from her.
In the name "Kurrz," the "kāf" has a dammah (u-sound) and the "rā’" is sakin (silent).

Benefit:
In this hadith, the issue of ‘aqiqah is discussed, and yet many Muslims—even those who are millionaires or billionaires—do not act upon this obligatory ruling. Its importance and obligation are evident from this hadith, in which the Messenger of Allah (sallallahu alayhi wa sallam) said: “Every child is held in pledge for his ‘aqiqah; on the seventh day, an animal will be slaughtered on his behalf, his head will be shaved, and he will be named.” (Sunan Abi Dawud: 2838, Sunan al-Tirmidhi: 1522, Hasan Sahih Sunan Ibn Majah: 3165)

If someone does not have the means on the seventh day, then whenever he is able, he should perform the ‘aqiqah later, just as the Messenger of Allah (sallallahu alayhi wa sallam) himself performed ‘aqiqah after receiving prophethood. (al-Sahihah by al-Albani: 6203)

Imam Diya’ al-Maqdisi has declared this hadith to be sahih. (al-Mukhtarah: 2/54, 2/351, Hadith: 1833) And Hafiz Ibn Hajar rahimahullah has said in «فالحديث قوى الاسناد» (thus, this hadith is strong in terms of its chain of narration). (Fath al-Bari: 9/595) And our respected teacher Hafiz Zubair Ali Zai rahimahullah has called it hasan li-dhatihi. (Maqalat: 5/206)

SG Note: EG In some narrations regarding ‘aqiqah, the fourteenth and twenty-first days are mentioned, but that narration is weak. In its chain, the narrator Isma‘il ibn Muslim is weak.

Imam Ibn Hazm al-Andalusi states: If ‘aqiqah cannot be performed on the seventh day, then whenever one is able to fulfill this obligation afterwards, he should do so. (al-Muhalla: 6/226) From this, it is established that ‘aqiqah should be performed on the seventh day, but if it is not possible on the seventh day, it should be done later.

By «مُكَافَأَتَانِ» is meant “of the same age,” as Imam Ahmad ibn Hanbal rahimahullah has stated. (Sunan Abi Dawud: 2834) Note that it is not correct to apply the conditions of the sacrificial animal (udhiyah) to the animal for ‘aqiqah. Imam Muhammad ‘Abd al-Rahman Mubarakpuri states that there is no evidence from any sahih or da‘if hadith to apply (the udhiyah) conditions. (Tuhfat al-Ahwadhi: 5/99)