1) When a child reaches the age where he is able to speak (Some Poskim say this is age 3 for all children, while others maintain it is dependent on each child’s speaking ability) it is a Mitzvah for his father to teach him to say the following 2 Pesukim:
a) "Torah Tzivah Lanu Moshe Morasha Kehilas Yaakov" (Parshas Ha’azinu, Perek 23:4. This Posuk plants into a child’s heart the belief that our holy Torah was given to us [by Hashem] from heaven. See Aruch HaShulchan Yoreh De’ah Siman 245:1)
b) "Shema Yisroel Hashem Elokeinu Hashem Echad" (Parshas V’Eschanan, Perk 6:4. This Posuk plants into a child’s heart the belief that Hashem is the one and only G-d.)
2) Some Poskim maintain that the aforementioned Halacha applies to girls who reach the age of 3 as well, as they too need to be trained in saying the first Posuk of Krias Shema in order to accept upon themselves Hashem’s reign. However, the prevalent Minhag is not to require the teaching of these Pesukim to girls at this young age. (Based on opinion of Rav Chaim Kanievsky Shlita)
When training a 3 year old in the recital of Krias Shema, it isn’t necessary to have him say it before Sof Z’man Krias Shema.
Reader’s Question:
Is it preferable to cover ones eyes with his talis [rather than his hands] when saying the first pasuk of shema[ during Shachris] ?
My Answer:
I have not seen any sources to indicate that covering with the Tallis is any better than the hand. In fact the language used in the Seforim is "Yado- his hand". The reason to cover is to make sure not to look around and see other things, so as long as it’s covered it suffices. I don’t see why the Talis would be better.
Our holy sages, the Chazal tell us תנא דבי אליהו כל השונה הלכות בכל יום מובטח לו שהוא בן עולם הבא, שנאמר הליכות עולם לו, אל תקרי הליכות אלא הלכות - one who studies [at least two] Halachos daily is assured a portion in Olam Haba - the world to come. (:מגילה כ"ח )