Teshuvot Maharam, Prague Edition
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תלז. וקטנים בני י"ב שנה א"צ להתאבל אלא מקרעין להן כדאי' במועד קטן (י"ד ע"ב).
Rabbi Meir of Rothenburg, his life and his works, by Irving A. Agus. Philadelphia, 1947
Children under the age of twelve are exempt from the law of mourning, but their garments must be rent. SOURCES: Pr. 437.