But Jesus said, “Let the little children come to Me, and do not forbid them; for of such is the kingdom of heaven.” Matthew 19:14
When a teenager defiantly says “No!” to his parent, the result will be discipline. But when that teen’s two-year-old sister says “No!” the consequences will be different. Instead of discipline, the two-year-old will receive patient correction and instruction; she will be taught to learn respect for her parents—something a teenager should already know. In other words, there is a difference in accountability between a child and an adult.
In the same way, God judges a child differently than He judges an adult—or anyone who has reached an age of accountability, knowing right from wrong. For that reason, God welcomes into His kingdom children who die without an opportunity to understand their need for a Savior. Psalm 86:15 says that God is “full of compassion, and … abundant in mercy and truth.” And Psalm 145:9 says that His “tender mercies are over all His works.” And Jesus clearly taught the principle of proportionality in Luke 12:47-48.
When a child is lost, we have the comfort of knowing that child is with God—who lovingly extends His abundant mercy and compassion to the child and to the parents.
The name Jehovah carries majesty in it; the name Father carries mercy in it. Thomas Watson