This excerpt is taken from Sheikh Farooq Rafi Sahib's book Qurbani, Aqiqah, and Ashra Zil-Hijjah.
In Aqiqah, two animals are to be sacrificed for a boy and one animal for a girl; the evidences are as follows.
① Sayyida Aisha Siddiqah (may Allah be pleased with her) narrates:
أن رسول الله صلى الله عليه وسلم أمرهم، عن الغلام شاتان مكافئتان، وعن الجارية شاة
"Indeed, the Messenger of Allah (peace be upon him) commanded them (the Companions, may Allah be pleased with them) to sacrifice two similar goats for a boy and one goat for a girl."
Reference: Hasan: Jami` at-Tirmidhi: 1513, Sunan Ibn Majah: 3163, Musnad Ahmad: 31/6.
② It is narrated from Sayyida Umm Kurz (may Allah be pleased with her) that the Messenger of Allah (peace be upon him) said:
عن الغلام شاتان مكافئتان، وعن الجارية شاة
"Two similar goats should be sacrificed for a boy and one goat for a girl."
Reference: Sahih: Jami` at-Tirmidhi, Book of Sacrifices, Chapter on the Adhan for the newborn: 1516, Sunan Ibn Majah, Book of Slaughtering, Chapter on Aqiqah: 3162.
These ahadith are evidence that two animals are to be sacrificed for a boy and one animal for a girl in Aqiqah.
Hafiz Ibn Hajar (may Allah have mercy on him) states that these ahadith are proof of the position of the majority of scholars that there is a difference in Aqiqah for boys and girls.
Reference: Fath al-Bari: 733/9.
Shafi'i, Ahmad, Abu Thawr, Abu Dawood, and Imam Zahiri (may Allah have mercy on them) also hold this same position.
Reference: Nail al-Awtar: 142/5.
Slaughtering an animal on behalf of a boy?
The following narration is used as evidence that it is also permissible to offer one animal as Aqeeqah for a boy. Sayyiduna Abdullah bin Abbas (may Allah be pleased with them) states:
أن رسول الله صلى الله عليه وسلم عق عن الحسن والحسين كبشا كبشا
"Indeed, the Messenger of Allah (peace be upon him) performed one sheep as Aqeeqah for Hasan and one for Husayn (may Allah be pleased with them)."
Reference: Authentic: Sunan Abi Dawood, Book of Sacrifices, Chapter on Aqeeqah: 2841, Tabarani Kabir: 11838, Sunan Baihaqi: 299/2.
In a narration also reported from Sayyiduna Ibn Abbas (may Allah be pleased with him), it is mentioned that two sheep were slaughtered for each of Sayyiduna Hasan and Sayyiduna Husayn (may Allah be pleased with them).
Accordingly, Sayyiduna Ibn Abbas (may Allah be pleased with him) states:
عق رسول الله صلى الله عليه وسلم عن الحسن والحسين رضي الله عنهما بكبشين كبشين
"The Messenger of Allah (peace be upon him) slaughtered two sheep each for Hasan and Husayn (may Allah be pleased with them) as Aqeeqah."
Reference: Authentic: Sunan Nasa'i, Book of Aqeeqah, Chapter on how many animals are sacrificed for a girl: 4224. Allama Albani (may Allah have mercy on him) declared this narration more authentic in Arwa al-Ghaleel: 379/4.
Hafiz Ibn Hajar (may Allah have mercy on him), after quoting the previous hadith in which it is mentioned that one sheep was slaughtered for each of Sayyiduna Hasan and Husayn (may Allah be pleased with them), says that this hadith is not proof that slaughtering one sheep as Aqeeqah for a boy is legislated, because Abu al-Sheikh narrated from Ibn Abbas (may Allah be pleased with him) through another chain, in which it is mentioned that two sheep were slaughtered. Also, the same words have been transmitted through the chain of Amr bin Shu'aib from his father from his grandfather. Even if the narration reported in Abu Dawood is accepted as authentic, it does not negate the explicit narrations about slaughtering two animals for a boy's Aqeeqah; at most, it proves that slaughtering one animal for a boy is also permissible.
Reference: Fath al-Bari: 733/9.
Qadi Shawkani (may Allah have mercy on him) states that the narration mentioning that one sheep was slaughtered for each of Sayyiduna Hasan and Husayn (may Allah be pleased with them) can be answered by saying that the narrations mentioning slaughtering two goats for a boy contain additional words, and therefore the narration with additional words is stronger in terms of acceptance. Moreover, the statement of action is stronger. (From this perspective, slaughtering two animals for a boy is the more appropriate practice). According to the evidences, the view of Imam Shawkani (may Allah have mercy on him) is the stronger one.
Reference: Nail al-Awtar: 142/5.