I am open to the possibility that I am somewhat mistaken here....But I cannot shake the notion that the correct answer is that there is indeed somewhat of an "age of accountability" (dependent upon cognitive capacity and not an arbitrary timeline of course). But I have come to the conclusion that the answer is rather simple. We are all "sinners" which is to say imminently corrupt and corruptible at conception, and will in all points ultimately defy the law and therefore be guilty in all points, I will call that "Original Sin"...as in God, "created man in his (God's) own image....but Adam "begat" Seth in HIS own image". This implies an inherent bent towards corruption for which all men will ultimately become accountable.
I believe though, a mistake is made when this original status of corruption or corruptibility is extrapolated into an original "GUILT". An infant possesses absolutely no capacity to do either Good nor Evil, and is literally no more able to sin nor do well than a cockroach or a butterfly. Infants need no (saving) grace...infants have not sinned. Infants are simply guiltless. There are no passages I can find in Scripture which ,properly understood, teach that infants are guilty of any actual transgressions of the law.....
If one were to accept the premise (that some accept) that infants are by default "guilty" and in need of grace, and that that grace is automatically provided to ALL infants...then it behooves us as Christians to support all forms of abortion and infanticide in order to guarantee the salvation of as many as possible. The more infants one could possibly guarantee die prior to any cognitive accountability....then the more souls in heaven...Sixty million U.S. abortions since Roe v. Wade...sixty million guaranteed saved souls, a 100% success rate!!!!! The harvest of eternal souls in eternal adoration of
God in post-modern China becomes a blessing. This, however, is obviously an untenable conclusion.
If, however, one were to believe that it is of no consequence whatsoever whether one were an infant or not at the point of no return...(i.e. death) and that for no knowable purpose God has simply selected some and not others, and that some infants are secure and others damned...then one is now confronted with the reality that one worships an utterly abominable and despicable Deity. If we accept that life begins at conception (for instance) then at the point that conception occurs...an unconcious being (who does not yet posses a hearbeat) is now guilty of immense wrongs, and were that morally guilty being unfortunate enough for God to have decided to either cause it to be a victim of mis-carriage, or it's mother to be murdered causing it's imminent demise, (an historically far more actually probable occurance than the modern American often comprehends) than it is statistically most likely doomed to eternal torture for the vile sins and crimes and transgressions that it obviously committed via proxy? This also is an untenable conclusion IMO.
More probably, I think...the Bible teaches that we "die" PHYSICALLY, in Adam, and we "die" SPIRITUALLY when we choose to sin, and we "choose" to sin when we are also "accountable" for sin.....and they are basically one and the same idea.
This question is ultimately much more resolvable and simple if one rejects for a second the false tradition of "Original Guilt", and reads the Scriptures at face value:
Rom 7:8 But sin, taking occasion by the commandment, wrought in me all manner of concupiscence. For without the law sin [was] dead.
Rom 7:9 For I was alive without the law once: but when the commandment came, sin revived, and I died.
Rom 7:10 And the commandment, which [was ordained] to life, I found [to be] unto death.
Rom 7:11 For sin, taking occasion by the commandment, deceived me, and by it slew [me].
This passage seems so clearly to teach that one is only "guilty" when one is possessed of the "Law" and one then disobeys.....This, of course, includes all "natural" law spoken of in chapter 1 which renders men sufficiently guilty and in need of grace, even if they transgress without a "special" revelation of God's oracles. All men, even the most reprobate have a fundamental notion of right and wrong, and are imminently aware of their failure to abide by natural laws.
Rom 1:18 ¶ For the wrath of God is revealed from heaven against all ungodliness and unrighteousness of men, who hold the truth in unrighteousness;
Rom 1:19 Because that which may be known of God is manifest in them; for God hath shewed [it] unto them.
Rom 1:20 For the invisible things of him from the creation of the world are clearly seen, being understood by the things that are made, [even] his eternal power and Godhead; so that they are without excuse: