Is it permissible to flog a child under 12 years of age as a disciplinary measure for assaulting someone, and are there references for the rulings on ta'zir (discretionary punishment)?

If a boy reaches puberty, he is subject to the rulings applicable to men, even if he is considered young by custom.

However, if he has not reached puberty, it is permissible to chastise him for disciplinary purposes, not as a punishment, as scholars have agreed. This is because punishments involving death or amputation are waived for those not held accountable (non-mukallaf).

They cited as evidence the hadith (definition): "Command your children to pray when they are seven, and beat them for it when they are ten."

Chastisement here is for discipline and upbringing, not for a punishment necessitated by a crime, as the act of a child is not described as a crime.

A boy and an insane person are chastised if they commit an act for which an adult would be chastised, even if their action is not considered a sin.