Reference: Liqaa.aat al-Baab al-Maftooh – Volume 1, Page 47, Number 74
Question: If a newborn child was to die immediately 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.