The child had been critically injured and was airlifted to hospital on Saturday but was pronounced dead early yesterday.
Police later arrested a man in his 60s on suspicion of gross negligence manslaughter.
Killed
He was questioned by detectives who seized a firearm at the property in Warcop, Cumbria.
Fields near to the scene are grazed by sheep and are not used for game bird shoots although there is a Ministry of Defence firing range close to where the boy was shot.
A spokesman said the MoD was not involved in the incident.
The shocked farmer who owns the land said he saw the shooting.
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