Question # 2 : Who is the accountable person (Mukallaf) who is obligated to embrace Islam and work according to its rules (Shari^ah)?
Answer:
The accountable person (Mukallaf ) is the one who is pubescent , sane and has received the message of Islam. The male becomes pubescent when one of two things occurs: seeing the maniyy or reaching 15 lunar years of age. The female becomes pubescent when one of three things occurs: seeing the maniyy, menstrual bleeding or reaching 15 lunar years of age. Hence, the one who dies before becoming pubescent is not accountable. Also, the one whose insanity continues without interruption from the time before one is pubescent, until after that, and then dies as an insane is, hence not accountable. Moreover, if one did not hear the basis of the message that is, the rectification that no one is God except Allah and Muhammad is the messenger of Allah, is then not accountable. Allah said in Surat al Isra’ verse 15
{و ما كنا معذبين حتى نبعث رسولاً}
which means: Allah shall not punish in the hereafter unless he reveals a massager.
The prophet, salla-l-lahu ^alayhi wa sallam, said:
رفع القلم عن ثلاثٍ عن النائم حتى يستيقظ، و عن الصبى حتى يحتلم، و عن المجنون حتى يعقل
it means: The Pen has been lifted from writing the deeds of three: The one who is asleep until one wakes up, the child until he becomes pubescent and the crazy person until he becomes sane (narrated by Ahmad).