Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Qatadah that he says: Just as "Bismillah" is recited over the sacrifice, in the same way "Bismillah" should be recited over the 'Aqiqah. That is, "Bismillah, this is the 'Aqiqah of so-and-so."

It is narrated from Hazrat Saeed. He says that Hazrat Qatadah was asked how the ‘Aqiqah should be slaughtered. He replied: A person should make the ‘Aqiqah face the Qiblah, then pass the knife over its throat, then say: O Allah! It is from You and for You it is being slaughtered. This is the ‘Aqiqah of so-and-so. Bismillah, Allahu Akbar, then slaughter it.