This question came up recently: “What happens to babies who are stillborn? Do they go to heaven?” Here are some thoughts to consider with some passages of Scripture to review. In this, we must remember that the Bible does not give us a specific “age of accountability.” Instead, “age of accountability” language has been coined to help us make sense of the idea that everyone becomes and is accountable to God for his sin and for his response to the gospel of grace.
1. Life begins at conception and God knows us before we are born and certainly before we know Him. (Jeremiah 1:5; Psalm 139:13, 16)
2. All humans are sinners, corrupted by and guilty of original sin. This is true even of the unborn. (Romans 5:12-14; 1 Corinthians 15:22; Psalm 51:5, 58:3)
3. Everyone is accountable for his own sin regardless of his upbringing, circumstances, or environment. (Ezekiel 18)
4. God loves children. While these passages do not directly state that children who die go to be with Him, we do get a clear sense of God’s love for children. (Matthew 18:1-6; 19:13-15)
5. Those who die before coming to a point of accountability to the evil within them are perhaps encountered with God by grace. (2 Samuel 12:21-23.) – King David’s infant son seems to have gone to be with God at death. David says that he will go to his deceased son, though his son will not return to him. Though the passage does not explicitly say that David’s son was in heaven, we know that David was destined for heaven because of his faith in the true God and David’s words in the passage seem to suggest that he expected to be reunited with his son in the future.
6. God is sovereign, wise, and good. We know that whatever he chooses to do with those who are still born or die in childhood is good and undeserving of complaint or accusation of evil. (1 Timothy 6:15-16; Psalm 68:20; Psalm 119:68)
Conclusion
So there seems to be good reason to trust in God’s good grace for those who die at birth or in childhood. Of course, we do not have a specific age or clear cut indicator of when someone becomes accountable to his sin. We are left to trust in the goodness of God and the light the Scriptures do shed upon this difficult aspect of life in a fallen world. While I do not know for certain the fate of those who die before understanding the reality of their sin against a holy God, the best answer I can come up with from the Scriptures is that God has made a way through the full atonement of Christ to be just and yet the justifier even of those who die in the womb.
That’s the best I can do…hope it helps. 
