All babies and little children go to heaven when they die because they have not reached the age of accountability, the point at which they can be held responsible for their choices. The age of accountability refers to the stage in life when an individual gains the capacity to recognize the existence of God, understand moral accountability, and respond to the Gospel. Since children mature at different rates, this age may vary depending on factors such as mental development, life circumstances, and geographical context. However, it generally occurs sometime after early childhood. This doctrine reflects the understanding that God, in His perfect grace and justice, holds people accountable only for decisions they are mentally capable of making. Because babies and the mentally impaired are unable to understand sin or their need for a Savior, they are graciously covered by God’s provision until they reach the stage where personal accountability becomes possible. Romans 1:19-20 affirms that God makes His existence evident to people at a level they can comprehend, further reinforcing the idea that His justice accommodates varying capacities.

This biblical teaching is a theological extrapolation that is born out of certain passages of Scripture. For example, Moses wrote of “little ones… have no knowledge of good or evil” (Deut 1:39). And God spoke of Isaiah’s son, Shear-jashub (Isa 7:3), that “before the boy will know enough to refuse evil and choose good, the land whose two kings you [Ahaz] dread will be forsaken” (Isa 7:16). According to Geisler, “These texts seem to imply that there is an age of moral accountability. Even of adults, Jesus said, ‘If you were blind, you would not be guilty of sin; but now that you claim you can see, your guilt remains’ (John 9:41). How much more would this apply to infants who cannot yet know right from wrong.”Another revealing passage is found in 2 Chronicles where we’re told, “Jehoiachin was eight years old when he became king, and he reigned three months and ten days in Jerusalem, and he did evil in the sight of the LORD” (2 Ch 36:9). Here we see an eight year old whose actions were called “evil in the sight of the LORD.” It reveals that an eight year old with normal cognitive function could be held morally responsible for his actions before the Lord.

Moral accountability before God seems to assume normal sensory and cognitive function, such that a person who has the sensory and intellectual capacity to know that God exists through creation (Psa 19:1-2; Rom 1:18), can then make a decision to pursue Him, or to “suppress the truth in unrighteousness” (Rom 1:18). It would seem that those who suffer from an intellectual or developmental disability (i.e., Down syndrome, severe autism, etc.) are granted a special dispensation concerning their moral accountability before God, and they are granted free access to heaven. The command to believe on the Lord Jesus Christ for salvation presupposes intelligence and the ability to exercise one’s volition. Children and those who are mentally disabled lack the intellectual and volitional capacity to make a decision for or against Christ; therefore, they are not made accountable for sin. Lightner states:

“In the Bible, infants, little children, and others who cannot believe are neither told to believe nor expected to do so. They are not classified as wicked evildoers and rejecters of God’s grace. It is always adults who are addressed, either directly or indirectly, regarding these matters. Because the Bible has so much to say about those who cannot believe and yet says nothing about their being eternally separated from God because of their inability, we conclude that they have heaven as their home. They die safely in the arms of Jesus.”

An often-cited biblical passage on this matter is found in the life of King David who lost a newborn son as a result of his adulterous affair with Bathsheba and the murder of her husband, Uriah. David was guilty of horrible sin, but he had a sensitive heart and was very concerned for his child. After the death of David’s son, he said, “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 will go to him, but he will not return to me” (2 Sam 12:22-23). While the child was alive, David prayed to God to be gracious “that the child may live.” However, after the child died, David expressed optimism by saying “I will go to him, but he will not return to me.” David was thinking of heaven, where he knew his infant son had gone. Concerning this passage, Lightner states:

“Life after death was a certainty for David. That he would be with his son again in the future was his firm belief. He never doubted that fact for a moment. David was rightly related to the Lord, and he did not question that he would spend eternity with Him. Nor did he have any doubt that his infant son, taken in death before he could decide for or against his father’s God, would be there also. Some people argue that David’s declaration meant merely that he would one day join his son in death. As the child had died, so would the father in due time. But such a view does not account for the anticipated reunion and fellowship with his son that is strongly implied in the statement and in the context. David’s act of worship in the house of the Lord is inexplicable if the death of his son merely reminded David of his own certain death.”

That heaven welcomes little children is stated in Jesus’s Words, when He told His disciples, “Permit the children to come to Me; do not hinder them; for the kingdom of God belongs to such as these” (Mark 10:14; cf., Matt 18:3). Walvoord notes, “The case of those who die before reaching the age of responsibility is a different problem. The proper doctrine seems to be that infants are regenerated at the moment of their death, not before, and if they live to maturity, they are regenerated at the moment they accept Christ.”

In light of these biblical teachings, it is reasonable to conclude that all babies, young children, and those with severe cognitive impairments who die are graciously welcomed into heaven by God. Since they have not reached the age of accountability, they are not held responsible for moral decisions they are incapable of making. This understanding is rooted in Scripture (Deut 1:39, Isa 7:16, and 2 Sam 12:22-23; Mark 10:14), affirming that those who lack the capacity to discern good from evil are covered by God’s grace. King David’s confidence that he would be reunited with his infant son in heaven reflects the hope believers can share regarding children who die. Jesus’ words, “Permit the children to come to Me… for the kingdom of God belongs to such as these” (Mark 10:14), provide further assurance that heaven embraces the innocent and vulnerable.