The revelations state that little children ’cannot sin, for power is not given unto Satan to tempt little children, until they begin to become accountable before me’ (D&C 29:47). All of us know of deeds performed by little children that may only be described as evil. I am aware of a seven-year-old who in an act of rage killed his brother. The act of murder is a heinous sin. But in this case the child’s action is not accounted as sin. Why? Because, in the words of God, ’little children are redeemed front the foundation of the world through mine Only Begotten’ (D&C 29:46).
Christ explained through Mormon that ’the curse of Adam is taken from [children] in me, that it hath no power over them’ (Moroni 8:8). Little children are subject to the pull and effects of the Fall, just as everyone is. They are not, however, held accountable for their act. In summary, little children are saved without any preconditions-without faith, repentance, or baptism. Their innocence is decreed and declared by and through the tender mercies of an all-loving Lord. They are innocent through the Atonement, not because there is no sin in their nature.“ (Robert L. Millet, Life in Christ pp. 32-33).”