How many animals should be sacrificed for a newborn?

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The established practice, followed by Ibn Umar, is one sheep for both a male and a female child. This is based on the narration that the Prophet sacrificed one sheep for Hasan and one for Husayn. The preferred number according to the explicit text is two equivalent sheep for a boy and one for a girl, as narrated by Umm Karaz regarding the Prophet's statement. This view is supported by a narration where the Prophet stipulated 'two equivalent sheep' or 'two like ones'. Ahmad interpreted 'equivalent' (mukafi'atan) and 'like' (mithlan) to mean they must be similar in nature.