The
atonement of Jesus Christ also has a benefit upon the children who die without
getting to the years of accountability, knowledge and understanding – for our
scriptures are complete with evidence to the effect that those who die in their
infancy, those who have not reached the age of accountability – and we have
specified the age of accountability as eight – they are redeemed and saved by
the atonement of Jesus Christ and have no need of baptism. So that places responsibility
where there is intelligence and understanding and requires obedience; and where
there is lack of intelligence and understanding to exercise, the mercy of God extends
salvation to them. (Melvin J. Ballard, "The Atonement," June 24,
1921, BYU Seminary Lectures, Lecture 11, p. 8, John Mills Whitaker papers,
1847-1963 box 20, folder 5, University of Utah Libraries, Special Collections)