What are the deeds for which a person is held accountable before reaching puberty?

The child is not held accountable before puberty, so he does not sin by neglecting obligatory duties or committing forbidden acts. However, it is incumbent upon his guardian to command him to perform obligatory duties (such as prayer at seven years old and fasting if he is able) and to keep him away from forbidden acts so that he becomes accustomed to them. The discerning child is rewarded for his good deeds, while the non-discerning child is only rewarded for Hajj. If the boy possesses wealth, the majority of scholars obligate his guardian to pay zakat on it, and if he damages something, he is liable for it.