I believe an argument can be made that infants and small children who die are not guilty of sin and need no repentance. Look what Jesus said in Luke 15.
Luk 15:7 I say unto you, that likewise joy shall be in heaven over one sinner that repenteth, more than over ninety and nine just persons, which need no repentance.
Who are these just persons who need no repentance?
Luk 15:25 Now his elder son was in the field: and as he came and drew nigh to the house, he heard musick and dancing.
26 And he called one of the servants, and asked what these things meant.
27 And he said unto him, Thy brother is come; and thy father hath killed the fatted calf, because he hath received him safe and sound.
28 And he was angry, and would not go in: therefore came his father out, and intreated him.
29 And he answering said to his father, Lo, these many years do I serve thee, neither transgressed I at any time thy commandment: and yet thou never gavest me a kid, that I might make merry with my friends:
30 But as soon as this thy son was come, which hath devoured thy living with harlots, thou hast killed for him the fatted calf.
31 And he said unto him, Son, thou art ever with me, and all that I have is thine.
32 It was meet that we should make merry, and be glad: for this thy brother was dead, and is alive again; and was lost, and is found.
Who is this elder son who never transgressed at any time the father's commandments?
And note that the father did not correct the elder son, but in fact confirmed what the elder son had said. He called him "Son", and said "thou art EVER with me". So, this son in reality never sinned and was never separated from his father by sin.
I could be wrong, but I believe the 99 righteous that do not need repentance, and the elder son who never at any time transgressed his father's commandments could be infants and small children who died before they reached the age of accountability.
I can think of no other persons whom this could be.
But note that no great celebration is made for the 99 who needed no repentance, nor the elder brother who never transgressed at any time his father's commandment, but great celebration is made over the one lost sheep recovered and over the prodigal son when he repented and was made alive AGAIN.