Aqeeqah 

Aqeeqah is firstly the responsibility of the father. On the seventh day after the birth of a child, two sheep [or goats] for a boy and one sheep [or goat] for a girl should be slaughtered.

This thanksgiving sacrifice for the ni’mat of children is known as Aqeeqah. It is a sunnah practice.

If the father is not by the means to execute the sunnah of aqeeqah, then the mother should assume this responsibility.

If they are unable to afford the aqeeqah, debt should not be incurred. The aqeeqah is not compulsory.

(The Majlis Archives)