Moroni 8 contains a letter Moroni received from his father, Mormon, that answers the question of whether little children need baptism. Note that the source for Mormon’s answers on this doctrinal question came to him directly by revelation from the Lord (see Moroni 8:7). The ordinance of baptism is “for the remission of sins” (D&C 49:13). But little children have no sins. In fact, they are not capable of committing sin, nor can Satan tempt them, as the Doctrine and Covenants explains:
“Little children are redeemed from the foundation of the world through mine Only Begotten;
“Wherefore, they cannot sin, for power is not given unto Satan to tempt little children, until they begin to become accountable before me” (D&C 29:46–47).
The Lord has set the age when accountability begins—at eight years old (see JST, Genesis 17:11; D&C 68:25). Those who baptize infants to remove original sin, or the curse of Adam, as some call it, do so without a correct understanding of God and His plan (see Moroni 8:8).