At what age does the process of the recording of sins begin for humans?

Dear Brother / Sister,

Since it is possible for people to distinguish between good and evil, right and wrong after they reach puberty, our Lord will not call us to account for the childhood period of our worldly life on the Day of Judgment, but He will call us to account for our obligations of worship, such as prayer and fasting, starting from the age of puberty; so, our religious obligations begin after the age of puberty.

However, the time of puberty is not precise as a date. Starting from the age of twelve for boys and nine for girls, the feeling of puberty can occur in any month and day until they reach the age of fifteen.

From the day of the onset of this human and sexual sensation, which manifests itself as ejaculation and wet dreams in boys and menses in girls, each of the obligations is recorded separately in the book of deeds as either “fulfilled” or “did not fulfill”.

Questions on Islam