Is it necessary to give zakat from the wealth of wealthy children who have not reached puberty?

In order for a person to be obligated to pay zakat, they must be of sound mind and have reached puberty (Kâsânî, Bedâî’, II, 9 ff.). Therefore, according to the Hanafi school, zakat does not need to be given from the wealth of children who have not reached puberty, even if they are wealthy. However, the ushr, that is, the zakat of agricultural produce obtained from agricultural land belonging to children, must be given (Serahsî, al-Mabsût, III, 50; Ibn Nujaym, al-Bahr, II, 255). According to the Shafi'i school, sound mind and puberty are not conditions for giving zakat. Zakat must also be given from the wealth of children and those who are not mentally competent (insane) (Shirbînî, Mughni’l-muhtâj, I, 602).

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu