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.'"
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / Q19081
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
Abu al-Aswad al-Ansari narrates from his father, and he from his grandfather (may Allah be pleased with him), and Baqiyyah named him: I was the seventh of seven with the Messenger of Allah (peace and blessings be upon him). The Prophet (peace and blessings be upon him) said: "The sacrifices most beloved to Allah are those whose price is highest and which are the fattest."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / 19082
Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both), concerning the verse: "Eight kinds: of sheep two (i.e. male and female) and of goats two (i.e. male and female)" [Surah al-An'am: 143], says: The eight kinds are the pairs, i.e. male and female, of camels, cattle, sheep and goats, according to what is easily available, and those that are bigger are better.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الضحايا / 19083