What is the age of accountability?
The Bible teaches that children are sinless and innocent (Ezek. 18:1-20; 28:15; Rom. 9:10-11; Matt. 18:3-4)…until the time when they become accountable for their actions (Is. 7:15).
Before that time, spiritually they were alive…but when they chose to sin they spiritually died (Rom. 7:9-11). At that point they would stand in need of grace and forgiveness, and would need to obey the gospel.
The time one becomes accountable is different for each person, depending on when and how they come to understand the basics of right and wrong.