Question: "Where do I find the age of accountability in the Bible? What happens to babies and young children when they die?"
Answer: The concept of the “age of accountability” is that children are not held accountable by God for their sins until they reach a certain age, and that if a child dies before reaching the “age of accountability,” that child will, by the grace and mercy of God, be granted entrance into heaven. Is the concept of an age of accountability biblical? Is there such a thing as an “age of innocence”?
Frequently lost in the discussion regarding the age of accountability is the fact that children, no matter how young, are not “innocent” in the sense of being sinless. 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

Each person, infant or adult, stands guilty before God; each person has offended the holiness of God. The only way 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


What about babies and young children who never attain the ability to make this individual choice? The age of accountability is the concept that those who die before reaching the age of accountability are automatically saved by God’s grace and mercy. The age of accountability is the belief that God saves all those who die never having possessed the ability to make a decision for or against Christ. Thirteen is the most common age suggested 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. Charles Spurgeon’s opinion was that “a child of five can as truly be saved and regenerated as an adult.”
With the above in mind, also consider this: Christ’s death is presented as sufficient for all of mankind. First John 2:2

Some see a link between the age of accountability and the covenant relationship between the nation of Israel and the LORD where no requirement was imposed on a male child to be included in the covenant other than circumcision, which was performed on the eighth day after his birth (Exodus 12:48–50


The question arises, “Does the inclusive nature of the Old Covenant apply to the church?” On the day of Pentecost, Peter said, “Repent, and each of you be baptized in the name of Jesus Christ for the forgiveness of your sins; and you will receive the gift of the Holy Spirit. For the promise is for you and your children and for all who are far off, as many as the Lord our God will call to Himself” (Acts 2:38–39



The one passage that seems to identify with this topic more than any other is 2 Samuel 12:21–23

Although it is possible that God applies Christ’s payment for sin to those who cannot believe, the Bible does not specifically say that He does this. Therefore, this is a subject about which we should not be adamant or dogmatic. God’s applying Christ’s death to those who cannot believe would seem consistent with His love and mercy. It is our position that God applies Christ’s payment for sin to babies and those who are mentally handicapped, since they are not mentally capable of understanding their sinful state and their need for the Savior, but again we cannot be dogmatic. Of this we are certain: God is loving, holy, merciful, just, and gracious. Whatever God does is always right and good, and He loves children even more than we do.
Read more: http://www.gotquestions.org/age-of-accountability.html#ixzz32csshIWB
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