Childrens Go To Heaven When They Die!
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The second reason I believe that children go to heaven when they die if they are not old enough to understand the gospel has to do with the condition for salvation. What is the one requirement for a person to be saved? Or to put it another way, what must a man do to be lost? All of the threats of hell in the Bible are reserved for those who have sinned knowingly and willingly.
Galatians chapter 5:19 through 21 speaks of those who end up in hell and it gives a long grocery list of all the things that they do to deny the holiness of God. Revelation 21:8 has a similar list but shorter: "But the cowardly, and the unbelieving, and the abominable, and the murderers, and the sexually immoral, and the sorcerers, and the idolaters, and all liars shall have their place in the lake which burns with fire and brimstone, which is the second death". Now, this doesn't mean that anyone who's ever committed this sin can't go to heaven, but it means those who continue to live this way and deny the grace of God, these people cannot go to heaven. You cannot go to heaven in your sin. That's what Revelation is saying.
Ezekiel 18:20 says it the same way only individualizes it, and it says: "The soul who sins shall die. The son shall not bear the guilt of the father, nor the father bear the guilt of the son. The righteousness of the righteous shall be upon him, and the wickedness of the wicked shall be upon himself". One writer expressed it this way: "Little children have no record of unbelief or evil works and therefore there is no basis for their deserving an eternity apart from God. They are graciously and sovereignly saved by God as part of the atoning work of Jesus Christ".