A child is a young person in the formative period of life and whilst it is easy to see that a person of the age of 6 or 7 years does not understand the nature of an oath, it is impossible to be categorical on the capability or otherwise of a child of the age of 13 years or more to understand the nature of an oath. A great deal depends on the opinion of the judge who sees and hears the witness. Where the child is incapable of understanding the nature of an oath, the procedure in Section 182(1) must be followed so as to justify the necessary departure from the provisions of Section 179. On the other hand, where the child is capable of understanding the nature of an oath, he must comply with Section 179 as is the case in the present proceedings.
– Coker JSC. Okoye v. State (1972)