What is “Age of Accountability”
This concept holds that infants, rather young children, and the mentally handicap are under grace and will inherit eternal life if they were to die. (The age and mental capabilities determining this point are thus subjective and indeterminable–although some will supply an objective age).
False or Inadequate Explanations
These false views are not really involved in the purpose of this article, thus, I am not going to much time on their claims nor why they are incorrect views. I am simply going to list these alternative ideas so to give a better understanding of the true view as by comparison with these false views.
A rather popular idea among sacramentalists is that original sin is wiped away by the sacrament of baptism. Thus if a baby dies before being baptized the child will go to hell, but if baptized before death he, the child will go to heaven as a result of baptism. This is a false, man-made tradition that is nowhere taught in the Bible. Baptism is that which believers do in obedience to God’s commandment. It is done after salvation and is a symbol of our baptism in death and resurrection with Christ (Romans 6:4).