Musannaf Ibn Abi Shayba 35:259

Muhammad ibn Bishr al-‘Abdi narrated to us, from Sa‘id, from Qatadah, from al-Hasan, from Samurah, from the Prophet (peace and blessings of Allah be upon him), who said: "The boy is held in pledge for his ‘aqiqah; it is slaughtered for him on his seventh day, his head is shaved, and he is named." And he mentioned that Abu Hanifah said: "If he does not perform the ‘aqiqah for him, then there is nothing upon him regarding that."