With the exception of Christ Jesus (1 John 3:5), all of us are born in sin

(Psalm 51:5). None of us, however, are held accountable for our sin until we reach the "age of accountability." Although not specifically mentioned in the Bible, the "age of accountability" is alluded to.

When we come to a point in life whereby we are capable of knowing that there is a God, able to turn to Him through faith in Christ Jesus as Lord and Savior, aware that we are a sinner before God and able to repent of our rebellious life-style, then, at that point, we are held accountable for sin.

Those who die having never reached the "age of accountability" go to be with the Lord in heaven upon their death. (2 Corinthians 5:8)  King David believed this; for he said of his baby son who had died: "While the child was alive, I fasted and wept; for I said, ' Who can tell whether the LORD will be gracious to me, that the child may live?' But now he is dead; why should I fast? Can I bring him back again? I shall go to him, but he shall not return to me."

(2 Samuel 12:22-23)