Sayyida Umm Karz (may Allah be pleased with her) narrated: She asked the Messenger of Allah (peace and blessings be upon him) about ‘Aqiqah. So he (peace and blessings be upon him) said: “For a boy, two goats; and for a girl, one goat. And it does not matter to you whether they (the goats) are male or female.”
Hadith Referenceمسند اسحاق بن راهويه / كتاب الاضاحي / 658