Musnad Ahmad 33:135

Hushaym narrated to us, Ali ibn Zayd informed us, from Muhammad ibn al-Munkadir, who said: Jabir—meaning ibn Abdullah—narrated to me, saying: The Messenger of Allah (peace and blessings of Allah be upon him) said: "Whoever has three daughters, and he shelters them, shows them mercy, and provides for them, Paradise is definitely incumbent for him." It was said: "O Messenger of Allah, and if they are two?" He said: "And if they are two." He (the narrator) said: Some of the people were of the opinion that if they had asked him about one, he would have said: "One."