Sacrifice - rules, guidelines and modern issues

 Sacrifice of which animal is better – Cow or goat?

If in a sacrifice, the price and the quantity of meat of 2 animals is the same, then the animal whose meat is qualitatively better is preferred.  If the quantity of meat is different, then the animal which has more meat is better.

If the quantity of 1 portion of meat (i.e. the 7^th part) of a cow is equal to the quantity of meat of a goat and their price is also the same, then the meat of a goat is preferred as its meat is better.  If a single portion of beef is more in quantity than the meat of a goat, then the portion of beef will be preferred.  If goat, ram and sheep are equal in their price and the quantity of meat, then sheep (Dumba in Urdu) is better than ram and a female sheep is better than a male sheep. If cow and ox and male camel and female camel are equal likewise then cow is better than ox and female camel is better than male camel.

As mentioned in Radd Ul Muhtaar:

(Radd Ul Muhtaar, Vol. 5, Pg. No. 227)