זוהר שמות — דף קפו ע”א

Two secrets: the Moon is called the seventh month, and ten indicates that it is illuminated ten times, yielding one hundred. On Yom Kippur there is judgment over seventy worlds. The earthly court does not judge one deserving death under twenty years of age, since that person lacks the knowledge to be judged. But the heavenly court judges even under twenty years, for it knows the return of the son.