The reason for the Mitzvah of Chinuch:[1]
The reason for the rabbinical obligation to educate one’s children in mitzvah performance is so by the time they reach the age of Bar or Bat Mitzvah, they not only know how to perform the mitzvot properly, but have already become accustomed to observing them as a natural part of their lives.
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The start of the entrance of the G-dly soul into the body:[2] The start of the entrance of the G-dly soul into a child’s body matches the age of maturity in which the Sages obligated the child to be educated in Torah and Mitzvos. It is for this reason that they now become Rabbinically obligated to be educated in keeping Mitzvos, as they now have a partially installed G-dly soul.
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[1] Rashi Sukkah 2b “Mechunach Veragil Bemitzvos”; See Rashi Chagiga 6a; Encyclopedia Talmudit ibid p. 162; Piskeiy Teshuvos 343:1; See Toras Hakatan [Rubinovitch] Chapter 1:2
[2] Admur Basra 4:2; See Kaf Hachaim 225:11