The Shari'ah obligations become binding on the mukallaf after he reaches puberty

Question:
If any of the signs that establish puberty are present, do the rulings of obligations and punishment apply to the person if he leaves off an obligatory act, even if he has not reached fifteen years of age?

Answer:
If the puberty of a boy or a girl is established by one of the indicators that prove it, the rulings of obligation attach to them, such as the obligation of prayer and fasting and the like, and the implementation of hudud punishments and the like, just as with other mukallafin.
Ibn al-Mundhir (may Allah have mercy on him) said: “They agreed that the obligatory acts and rulings become obligatory upon the pubescent person of sound mind, and upon the woman when her menstruation appears.” End of quote.
As for ta'zir, the ta'zir recipient does not need to be a mukallaf, such as disciplining a boy who has reached ten years of age for leaving off prayer; for the Prophet (peace and blessings be upon him) said: , and just as he is disciplined for committing lewd acts so that he may be deterred from them, and just as the insane are disciplined for transgressing against people and harming them, so that they may be deterred from that.
Shaykh al-Islam Ibn Taymiyyah (may Allah have mercy on him) said: “There is no dispute among the scholars that a non-mukallaf, such as a boy who can distinguish right from wrong, is punished with severe ta'zir for a lewd act, and likewise the insane person is struck for what he does so that he may be deterred. And Allah is the guarantor of success.”