The second issue: Is it preferable for young children to enter ihram for Hajj or Umrah, or is it preferable not to do so?
The answer is that this requires some detail. If it is at a time when it involves no hardship, then having them enter ihram is better, because the Prophet ﷺ said to the woman who raised a child up to him and asked him whether the child could perform Hajj: “Yes, and you will have a reward.” (1) But if it entails hardship, such as during crowded periods of Hajj or during Umrah in Ramadan, then it is preferable not to have them enter ihram. This is because the child may distract his guardian from performing the rites he himself is required to perform in the most complete manner, and it may result in severe hardship for both the child and his family.
The third issue: If a child enters ihram, is he required to complete it?
The answer is that the well-known position of the madhhab is that he must complete it, because a voluntary Hajj or Umrah must be completed, and Hajj and Umrah are voluntary in the case of a child; therefore, he must complete them.
The second view—and it is the madhhab of Abu Hanifah, may Allah Most High have mercy on him—is that he is not required to complete it, because he is not legally accountable and is not bound by obligatory duties; the Pen has been lifted from him. Thus, if he wishes, he may continue, and if he wishes, he may discontinue it. This view is closer to what is correct, and it appears to be the view favored by the author of al-Furu'. Accordingly, he may leave the state of ihram, and nothing is due from him. In fact, this is more accommodating for people in our present time, for a guardian may think that having a child enter ihram will be easy, only to find it otherwise than expected, and the matter then becomes problematic,