I would totally disagree with the callous way that mutzrein put it without any scripture to back up his assertion. And without any though to the pain that some may feel here that have lost a child.
Here is another answer for
http://www.gotquestions.org/age-of-accountability.html They also recommend John MacAthur's book.
Question: "What happens to babies and young children when they die? Where do I find the age of accountability in the Bible?"
Answer: The Bible tells us that even if an infant or child has not committed personal sin, all people including infants and children are guilty before God because of inherited and imputed sin. Inherited sin is that which is passed on from our parents. In Psalm 51:5, David wrote, "I was brought forth in iniquity, and in sin my mother conceived me." David recognized that even at conception, he was a sinner. The very sad fact that infants sometimes die demonstrates that even infants are impacted by Adam’s sin, since physical and spiritual death were the results of Adam's original sin.
Each person, infant or adult, stands guilty before God; each person has offended the holiness of God. The only way that God can be just and at the same time declare a person righteous is for that person to have received forgiveness by faith in Christ. Christ is the only way. John 14:6 records what Jesus said, "I am the way, and the truth, and the life; no one comes to the Father, but through Me." Also, Peter stated in Acts 4:12, "there is salvation in no one else; for there is no other name under heaven that has been given among men, by which we must be saved." Salvation is an individual choice.
Thirteen is the most common number given for the age of accountability based on the Jewish custom that a child becomes an adult at the age of 13. However, the Bible gives no direct support to the age of 13 always being the age of accountability. It likely varies from child to child. A child has passed the age of accountability once he or she is capable of making a faith decision for or against Christ.
With the above in mind, also consider the following: Christ's death is presented as sufficient for all of mankind. First John 2:2 says Jesus "is the propitiation for our sins; and not for ours only, but also for those of the whole world." This verse is clear that Jesus' death was sufficient for all sins, not just the sins of those who specifically have come to Him in faith. The fact that Christ's death was sufficient for all sin would allow the possibility of God applying that payment to those who were never capable of believing.
The one passage that seems to identify with this topic more than any other is 2 Samuel 12:21-23. The context of these verses is that King David committed adultery with Bathsheba, with a resulting pregnancy. The prophet Nathan was sent by the Lord to inform David that because of his sin, the Lord would take the child in death. David responded to this by grieving, mourning, and praying for the child. But, once the child was taken, David's mourning ended. David's servants were surprised to hear this. They said to King David, "What is this thing that you have done? While the child was alive, you fasted and wept; but when the child died, you arose and ate food." David's response was, "While the child was still alive, I fasted and wept; for I said, ‘Who knows, the LORD may be gracious to me, that the child may live.’ But now he has died; why should I fast? Can I bring him back again? I shall go to him, but he will not return to me." David's response can be seen as an argument that those who cannot believe are safe in the Lord. David said that he could go to the child, but that he could not bring the child back to him. Also, and just as important, David seemed to be comforted over this. In other words, David seemed to be saying that he would once again see the child (in heaven), though he could not bring him back.
Though the Bible leaves open the possibility, the one problem with saying that God applies Christ's payment for sin to those who can't believe is that the Bible does not specifically say that He does this. Therefore, this is a subject for which we should not be adamant or dogmatic. We can, however, be dogmatic about the fact that God ALWAYS does what is right.
Knowing the love and grace of God, God applying Christ’s death to those who cannot believe would seem consistent with His character. It is our position that God applies Christ's payment for sin to young children and those who are mentally handicapped, since they were not mentally capable of understanding their sinful state and their need for the Savior. Of this I am certain, that God is loving, holy, merciful, just and gracious. Whatever He does, it is ALWAYS Right.
Recommended Resource: Safe in the Arms of God: Words from Heaven About the Death of a Child by John MacArthur.
