We are מטביל him with the consent of בי"ד, because it is beneficial - מטבילין אותו על דעת בית דין משום דזכות הוא
Summary:
There is (either) זכייה לקטן מדרבנן and this applies even to an עכו"ם קטן הבא להתגייר, and it is effective even to be עוקר a דאורייתא בקום ועשה, or there is שליחות וזכייה for a קטן מדאורייתא by something which is a זכות גמור as גירות is.
We would have thought that a gentile prefers being unrestricted - מהו דתימא עובד כוכבים בהפקירא ניחא ליה
Summary:
All agree to the concept of עבד ועכו"ם בהפקירא ניחא ליה; except that the רבנן maintain that by an עבד this is overshadowed by his desire to be free.
However, it is beneficial for a minor - אבל קטן זכות הוא לו
Summary:
A master cannot retract if he sent his עבד קטן a שטר שחרור even according to ר"מ, since it is a זכות for him; unless he is an עבד כהן where he loses his תרומה rights.
אביי did not say like רבא; so the sinner should not profit - אביי לא אמר כרבא שלא יהא חוטא נשכר
Summary:
According to רבא the logic of שלא יהא חוטא נשכר is not sufficiently powerful to create a legal obligation; however it is sufficiently powerful to prevent the removal of a legal obligation for various reasons.