Reference for Bava Kamma 86:24
ועוד קל וחומר הוא ומה אדם באדם שלא עשה בו קטנים כגדולים חייב בו על הקטנים כגדולים
THE SAME JUDGMENT APPLIES IN THE CASE OF A SON OR IN THAT OF A DAUGHTER. Our Rabbis taught: [The text] <i>Whether it have gored a son or have gored a daughter</i><span class="x" onmousemove="('comment',' Ibid. 31. ');"><sup>20</sup></span> [implies] that there is liability in the case of little ones just as in that of grown-ups. But surely this is only logical! For since there is a liability in the case of Man killing man there is similarly a liability in the case of Cattle killing man, just as where Man has killed man no distinction is made between [the victims being] little ones or grown-ups,<span class="x" onmousemove="('comment',' Cf. Nid. 44a. ');"><sup>21</sup></span> so also where Cattle killed man no distinction should be made between [the victims being] little ones or grown-ups? Moreover there is an <i>a fortiori</i> argument [to the same effect]; for if in the case of Man killing man where the law did no make [murderers who are] minors liable as [it did make] grown-ups,<span class="x" onmousemove="('comment',' See Lev. XXIV, 17 and Mek. on Ex. XXI, 12. ');"><sup>22</sup></span> it nevertheless imposed there liability for little ones as for grown-ups,