The ruling on looking at the nakedness (ʿawrah) of a young boy

The answer – and Allah is the One who grants success – is that if the boy is so young that no desire is aroused by him and he does not arouse desire, then there is no objection to looking at his nakedness. This has been mentioned by the scholars of the madhhab in the chapter on washing the deceased. And in a marginal note from the marginalia of Sharḥ al-Azhār in the chapter on clothing is the following wording: “As for the young children, male and female, with respect to whom no desire is attached, it is permissible to look at them, Ê even at their nakedness.” End.
It is understood from their words that it is not permissible to look at the nakedness of a boy who feels desire or for whom desire is felt.
This being so, it is possible to adduce evidence for this issue by saying: Exposing the nakedness and looking at it is something regarded as repugnant in the innate dispositions of minds even before the Sacred Laws were sent down. Perhaps the nakedness (ʿawrah) was only called ʿawrah for this reason we have mentioned. So those from among males and females with respect to whom desire is not attached, the intellect does not deem it repugnant that their nakedness be exposed, nor that it be looked at, nor does this encounter any disapproval from reasonable people.
As for the one who feels desire or for whom desire is felt among the boys, then by this characteristic he has entered the category of those who are of the age of legal responsibility; so it is forbidden to look at his nakedness, and it is obligatory for a non-maḥram woman to lower her gaze from him. This is with regard to the rulings that pertain to others.
As for the rulings that pertain to the child himself, the scholars have differed. Some of them say: When twelve years have passed over him, the rulings apply to him and against him in that which is between him and Allah, Exalted.
And some of them say: When the boy distinguishes between good and evil, and can understand excuses and warnings, then the rulings apply to him in that which is between him and Allah, Exalted – and they said this without fixing a specific number of years.
And another says: Whoever among the boys is in such a state is charged with rational obligations (al-aḥkām al-ʿaqliyyah) but not with the Sacred Law obligations (al-aḥkām al-sharʿiyyah).
And another says: Allah, Exalted, has lifted the pen from the boy until he reaches legal puberty (al-bulūgh al-sharʿī); thus no rulings pertain to him, neither outwardly nor inwardly, even if his intellect is completed before that.
This being so, as for the guardian of the mentioned boy, it is obligatory upon him to discipline his child upon praiseworthy etiquettes and to train him upon noble character traits. The Messenger (May Allah bless him and his family and grant them peace) has guided his community, at this age, to accustom their children, train them, and teach them. He said, in what is its meaning: “Command your children to pray at seven, and beat them for it at ten.” So it is not permissible for a man to neglect his child in the second seven years (of his life).

Source: Min Thimār al-ʿIlm wa al-Ḥikmah vol.2