God is love. The answer to where babies spend eternity when they die is not hard when you consider the nature of God. His love in relation to the innocence of young children is expressed in Deuteronomy 1:39, “Moreover, your little ones whom you said would become a prey, and your children who at this time cannot discern between good and evil, they shall enter Canaan, and to them I will give it and they shall possess it.” It is plain to see that God did not hold children responsible until they were old enough to recognize the difference between good and evil.
So at what age does a child become accountable to God? Some maintain that since Jesus was found in the temple at the age of 12, then 12 must be the age when a person is accountable before God (Luke 2:40-51). Others believe the age of accountability is 13 because of the traditional Jewish law of Bar/Bat Mitzvah: 13 years plus one day for boys, 12 years plus one day for girls. Still others feel that anyone under the age of 20 is a child. This view is based mostly on Exodus 30:11-16 and Numbers 14:29, as well as scientific research of the human brain which seems to indicate that a great deal of mental development occurs in the brain through the age of 19.
Who is right?
Well, they all may be! According to Scripture, it is God alone who can truly see into the hearts of men (Proverbs 21:2 and Luke 16:15). So, there may be some children who are 12 or younger who can truly understand the plan of salvation and make a choice to accept or reject Jesus; while for others this true understanding may not come until after the teen years. We can take joy in the fact that it is God who judges the heart and not man! This understanding can always bring great comfort because His judgments are always just (John 5:30)! If you ever question the eternal security of a young child who has passed away, always remember we serve the God who is love (1 John 4:16).