
In some earlier discussions on this thread I may have
given the impression that even though children didn't 
require baptism it wouldn't hurt if they were.
To the contrary, when you baptize children before
they are capable of comprehending it you deny them 
their opportunity to demonstrate their desire to
serve God.

Have any of you considered that children are not
accountable for sin because they are not capable of 
repentance?
Peter said to a group of "men and brethren," "Repent
and be baptized every one of you" (Acts 2:38).
Notice that he specified that if they *repent* then 
they may be *baptized*.

In following Peter's instructions people must first
demonstrate repentance (a forsaking of their sins and 
a desire to obey God's commands) *before* they are 
eligible to be baptized.

Since young children are not capable of repenting,
they are not eligible for baptism.
And since God is both just and merciful "sin is not 
imputed when there is no law" (Romans 5:13), young 
children are not accountable for what they can't 
comprehend.