Reference for Ketubot 99:7

אין ספי ליה כתורא מיהו אינו יורד עמו לחייו עד לאחר שתים עשרה שנה ואב"א לא קשיא הא למקרא הא למשנה

Yes, stuff him like an ox, . but do not threaten his life until after [he has reached the age of] twelve years. And if you want I may say: There is no difficulty, one referred to Scripture and the other to Mishnah;

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