Is it permissible to take the male animal instead of the female when the male is more beneficial and valuable?

Q 2: Is it permissible to take the male (animal) instead of the female when the male is more beneficial and valuable?

A 2: The male is not accepted in the Zakah (obligatory charity) unless the Nisab (the minimum amount on which Zakah is due) consists of males only. However, if the numbers of animals forming the Nisab have males and females, only a female should be taken according to the fixed amount of Zakah on the whole group including males and females.