وأما الصغيرة فإن كانت ممن يمكن وطؤها فوطؤها زنى يوجب الحد لأنها كالكبيرة في ذلك وإن كانت ممن لا تصلُح للوطء ففيها وجهان كالميتة قال القاضي لا حد على من وطئ صغيرة لم تبلُغ تسعاً لأنها لا يشتهى مثلها فأشبهَ ما لو أدخل إصبعه في فرجها وكذلك لو إستدخلت إمرأةٌ ذكر صبيٍ لم يبلغ عشراً لا حد عليها
المغني لإبن قدامة كتاب الحدود مسألة قال والزاني من أتى الفاحشة من قبل أو دبر
Regarding little girls: if she is of those with whom intercourse is feasible, then intercourse with her is adultery, and punishment is obligatory, since she is like a grown woman in this regard. If she is of those not suitable for intercourse, then there are two points of view, as in the case of a dead woman. Al-Qadi said: There is no punishment for someone who has intercourse with a little girl who has not yet reached the age of nine, since no desire can be felt for such as her, and it is similar to if he had stuck his finger in her vagina. Similarly if a woman inserts the penis of a boy who has not yet reached the age of ten; there is no punishment upon her.
Ibn Qudama (Hanbali), Al-mughni [The Enricher; a large volume of Islamic law], The book of legal punishments [hudud], Issue: An adulterer is someone who commits disgraceful acts in the front parts or the rear