Interesting concept, but the translation has words missing and it seems like there might be a page missing between page 34 and 35 because the translation doesn’t make sense (after the mom says she smells another woman, the boy starts talking about having magic, which doesn’t match up)
They're building this manga out of overused tropes like Legos (even counting someone pissing herself in the first 5 chapters!), but failed to realize that the combination of "reborn as a child and doesn't grow up for 90% of the story" and "sex magic power", when combined, cause a truly atrocious result