Question: If a newborn child was to die right after birth, is the ‘aqeeqah obligatory for him?
Response: If a child is born after the completion of four months (in the mother’s womb), then the‘aqeeqah should be carried out for him, and (likewise) he should also be named. This is because after the passing of four months, life is breathed into him and (as such) he will be resurrected on the Day of Ressurection.
Shaykh Ibn ‘Uthaymeen
Liqaa.aat al-Baab al-Maftooh – Volume 1, Page 47, Number 74