Sayyida Umm Banu Karz (may Allah be pleased with her) narrates: I heard the Prophet Muhammad (peace be upon him) say regarding ‘Aqiqah: For a boy, two equal goats, and for a girl, one goat.
The narrator states: I asked him, i.e., ‘Ata, what is meant by “equal”? He replied: It means that both should be similar; however, if they are male goats, then in my view, they are preferable to female goats.