Because Jesus has atoned for original sin, Mormons do not baptize infants or little children. They are innocent and cannot discern right from wrong or understand the process of repentance. Children are baptized at the age of eight, called “the age of accountability.” Until then, their parents are responsible for their transgressions. It’s important to be baptized once a child becomes accountable, because in addition to its cleansing power, baptism is the gate onto the strait and narrow path to salvation and exaltation. Once a child is baptized, he or she is qualified to receive “the gift of the Holy Ghost,” or the constant companionship of the Holy Spirit, to lead and guide him/her and warn the child of physical or spiritual danger.

When a child younger than eight dies, he or she is automatically saved and exalted to the highest kingdom of heaven, because the child has “died in innocence.” People who are mentally incompetent may never achieve accountability, and such have no need of baptism, are always considered innocent.