Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) said, regarding the account of tamattu': "Whatever sacrificial animal is easily obtainable" [Surah al-Baqarah: 196], that is, a camel, a cow, a goat, or a partnership and share in a blood sacrifice.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الحج / 10148