Question:
If a child who hasn’t reached the age of accountability dies, does he go to heaven?

Answer:

Yes. David’s infant son died and David was assured that he would see his son again and that they would spend eternity together (see 2 Samuel 12:23).

The Lord says in Matthew 18:10: “Take heed that ye despise not one of these little ones; for I say unto you, that in heaven their angels [spirits] do always behold the face of my Father which is in heaven.”