The 'Aqeeqah is legislated for the newborn Child and it is not for the Deceased

Question :

My mother died and I want to have an 'Aqeeqah for her. But when I asked one of the Imams he said that the 'Aqeeqah is performed for the living and not the deceased. So,what is the ruling of the Islamic law regarding this?

Answer:

The 'Aqeeqah is not legislated for the deceased and it is only legislated on the 7th day after the birth of the person, when it is legislated for the child's father to slaughter a sheep for the child. It should be two sheep for the male child and one sheep for the female child. If the father is not wealthy and he does not have a lot of money, and he sacrifices one sheep for the male child, that suffices him.

The 'Aqeeqah is slaughtered on the 7th day and it is eaten from, given away in charity and given away as gifts. There is no harm in the Muslim inviting his relatives and his neighbors to eat from it. The scholars have said that if he is not able to perform the sacrifice on the 7th day, he may do it on the 14th day, and if he cannot do it on the 14th day, he may do it on the 21st day, and if he cannot do it then, he may do it at any time he wishes.

In reference to the deceased, an 'Aqeeqah is not slaughtered for him. However, supplications may be made for his forgiveness, mercy upon him and general supplications. If the reward of a righteous deed is dedicated to the deceased, like a person giving something in charity on his behalf or the Muslim praying two Rak'ahs or reciting some of the Qur'an and intending the reward to be for him, there is no harm in that. However, supplicating for him is better than all of this, because it is that which the Prophet directed to do.

Source:
Ash-Shaykh Ibn 'Uthaimin
Fatawa Islamiyah, Vol. 4 Pages 338-339