When does being a mukallaf start?

In order to be a mukallaf and be responsible for religious orders, a person has to

a. be a Muslim,

b. sane,

c. reach the age of puberty.

Accordingly, the first condition for being a mukallaf is to be a Muslim.

The second condition of being a mukallaf is to be sane. To be sane means to know what one does and to have the ability to differentiate between the good and the bad.

The last condition for being a mukallaf is to reach the age of puberty.