Mormon’s final point that little children are unable to repent (v. 19) is also based upon the law of accountability. Repentance includes the recognition of sin, a remorse for mistakes, and a restitution for the damage or hurt that has been done. Until the child matures enough to be able to do this, he or she is not accountable. All this is the basis of the Atonement covering them. Until the child is able to understand right and wrong and the effects of his actions, the Lord does not hold him accountable. To believe in the need for baptism as an infant, in Mormon’s words, “denies the mercies of Christ, and setteth at naught the atonement of him, and the power of his redemption” (v. 20). Mormon invites his readers to listen and give heed, for his words will stand for or against them at the judgment seat of Christ. God had commanded Mormon to testify that baptism of children defies the mercy of Christ.
Mormon adds another dimension to his treatise of little children when he says those who are without the law are also alive in Christ (v. 22). This would include all people who are born into a situation where they are never taught, as well as those who, due to injury or lack of proper development during their mother’s pregnancy, or at their birth, or in their years before arriving at the age of accountability are also incapable of understanding the law (v. 22). Again this doctrine is verified in modern revelation: “And he that hath no understanding, it remaineth in me to do according as it is written” (D&C 29:50). The context of what is written is concerning the redemption of little children.