Buying and Selling: Liability for Commodity or Money Destroyed by a Child
Practical Laws of Islam as per the teachings of Ayatullah Sistani
Ruling 2094
If a person carries out a transaction with a mumayyiz child when transactions with such a child are not valid, and the child destroys the commodity or the money he gave him, he can claim it from the child’s guardian or the child himself after he becomes bāligh. If the child is not mumayyiz or he is mumayyiz but does not destroy the property himself but it is destroyed while it is with him, albeit as a result of his negligence or dissipation, he is not responsible (ḍāmin) for it.
-Ayatullah Sistani, Practical Laws of Islam, Buying and Selling