Imam al-Shafi'i (may Allah have mercy on him) said: "Since sacrifices are merely blood by which nearness (to Allah) is sought, the best blood (i.e. a fine animal) is more beloved to me. Some of the exegetes hold that the words of Allah, the Mighty and Majestic: 'That (is the command), and whoever honours the symbols of Allah' [Surah al-Hajj: 32] refer to making the sacrificial animal fat (well-fed) and fine."
Imam al-Shafi'i (may Allah have mercy on him) said: "The Messenger of Allah (peace and blessings be upon him) was asked which slave (to free) is best. He (peace and blessings be upon him) said: 'The one that is highest in price and most precious (and cherished) to its owners.'"
Sayyiduna Abu Dharr (may Allah be pleased with him) says: I asked the Messenger of Allah (peace and blessings be upon him): Which deed is best? He (peace and blessings be upon him) said: "Faith in Allah and jihad in the path of Allah." I asked: Which slave (to free) is best? He (peace and blessings be upon him) said: "The one whose price is highest and who is most cherished by his owners." The narrator says: (I said:) What if I cannot do this? He (peace and blessings be upon him) said: "Help a craftsman, or make something for one who is unskilled." I said: What if I cannot do this? He (peace and blessings be upon him) said: "Keep people safe from your evil, for that is charity you give upon yourself."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / 19081