had not reached [puberty] (1), and al-Khidr killed him to ward off his aggression against his parents, lest he overwhelm them with rebellion and disbelief.
The Prophet—peace and blessings be upon him—said: “The Pen is lifted from the child until he reaches puberty, from the insane person until he regains his sanity, and from the sleeper until he awakens.” (2) This only entails exemption from sin, not exemption from liability, by the consensus of the Muslims. Thus, if they were to destroy a life or property, they would be held liable for it. As for exemption from punishment when either of the former two steals, commits fornication, or engages in highway robbery, that is established by separate evidence, not merely by this hadith.
For this reason, the scholars agreed that neither an insane person nor a young child who has not yet attained discernment is obligated to perform physical acts of worship, such as prayer, fasting, and Hajj. They also agreed that financial claims, such as maintenance payments and purchase prices, are payable from their property. They differed, however, regarding zakat. One group—including Abū Hanīfa—held that, like prayer, it is obligatory only upon a legally accountable person. The majority—including Mālik, al-Shāfiī, and Ahmad—held instead that zakat is a financial obligation, like the tithe and zakāt al-fitr. This was also the view of the majority of the Companions.
Since some obligations concerning a person who is not legally accountable may be unclear—whether they are payable from his property or not—some punishments may likewise be unclear: is he subject to them or not? For some obligations are, by consensus, attached to his legal liability, [while others are, by consensus, not attached to his legal liability] (3), and some remain uncertain: do they belong to the former category or the latter?