At what age is a sinner accountable for their sin?
The concept surrounding the question is the belief that there is a certain age in which God holds a person accountable for their sins. In other words, will someone who is deemed incapable of repentance and faith in Christ go to heaven? Will God's mercy and grace be extended to infants? Children? What about people suffering from Autism since birth? What about the senseless killing of abortion, do these children go to heaven? While the bible does not speak directly to a specific age of accountability, it does give us clues and insight to inform our belief on the topic.
The first is in 2 Samuel 12:21-23. When God informed David that his child would die because of his sin with Bathsheba. He wept bitterly in response. To live daily with the agony, mourning the outcome that awaited his child's death must have been excruciating as he exhausted his energy in prayer and fasting. After the child died, we see a change in David's disposition, as the verse reads: "Then his servants said to him, "What is this thing that you have done? You fasted and wept for the child while he was alive; but when the child died, you arose and ate food." He said, "While the child was still alive, I fasted and wept, for I said, "Who knows 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 will not return to me." David is at peace knowing that he would one day be with his child again, which seems to indicate an anticipation of meeting the child in paradise.
In Romans chapter 1:20 Paul writes: "For his invisible attributes, namely, his eternal power and divine nature, have been clearly perceived, ever since the creation of the world, in the things that have been made. So they are without excuse." The verse does seem to link the accountability of a person with their ability to perceive and understand. In explaining the situation in Nineveh to Jonah, God says that the people there do not know their left from their right (Jonah 4:11) which points to a lack of discernment spiritually. God responds to this situation with His mercy and grace in extending the truth about him to them.
Each and every person is guilty before God (Genesis 3, Romans 3:10) and in need of reconciliation by Christ's atonement, but a person's accountability depends on God. He is the judge on whether a person perceives and understands enough to be accountable, and there is no indication in the bible that gives us the right to say that this occurs at a specific age or time. It does highlight the necessary action of bringing the gospel to the children across the world, and it should invigorate us to carry out that great commission. So, while the bible does not state a specific age of a person's accountability, we can rest assured of God's mercy and grace.