Ramesh instigates a child Pappu to commit murder and the murder is committed in consequence. Who is liable?

Section 82 IPC - Act of a child under seven years of age—Nothing is an offence which is done by a child under seven years of age. Illustration to Section 108 – Abettor - A, with the intention of murdering Z, instigates B, a child under seven years of age, to do an act which causes Z's death. B, in consequence of the abetment, does the act in the absence of A and thereby causes Z's death. Here, though B was not capable by law of committing an offence, A is liable to be punished in the same manner as if B had been capable by law of committing an offence, and had committed murder, and he is therefore subject to the punishment of death.