The depiction of three rams, san yang, is an auspicious motif which represents the rebus san yang kai tai, which may be translated as 'with three yangs bring happiness', and expresses the wish for a burst of good luck, and good wishes for a new year or a new spring. It is no wonder that this was a popular subject during the Qing Dynasty.
Compare the present lot with published examples including two carvings in the collection of the Palace Museum, Beijing, illustrated in Zhongguo Yuqi Quanji, vol. 6, pp. 186 and 210, pls. 269 and 307; and another group illustrated in Jadeware (III), The Complete Collection of Treasures of the Palace Museum, Hong Kong, 1995, pl. 88, p. 108; one in the Tianjin Municipal Museum, illustrated in Cang Yu, Hong Kong, 1993, pl. 216; a group included in S. Marchant & Son's 80th Anniversary Exhibition, Chinese Jades from Han to Qing, London, 2005, Catalogue, p. 78, no. 74; one from the Alan and Simone Hartman Collection, sold at Christie's Hong Kong, 27 November 2007, lot 1560; and another also from the Hartman Collection, sold at Christie's Hong Kong, 28 November 2006, lot 1418.