Romans 5:13 “In fact, sin was in the world before the law, but sin is not charged to a person’s account when there is no law.”
Romans 4:15 “For the law produces wrath. And where there is no law, there is no transgression.”
Each and every person has an account in heaven. Contained in this account is a record of all sin. Not all sin committed by an individual is recorded in the account though; only the sin that is a known breach of law. These texts teach that commandments from God are necessary to bring judgement of sin upon an individual. This is good news and bad.
It is good news because it leaves a baby who dies either in the womb, or shortly after, not guilty of breaking any law. The child has no ability to understand commandments and then can therefore not be guilty of breaking any. If they have no criminal record of sin, then they are justified to enter heaven to spend an eternity with God and his people.
It is bad new because it is not very long after birth when a child will easily become guilty of breaking one commandment or another. It is recorded in the bible that “children are to obey their parents in the Lord.” How long does it take for a child to disobey some command of “no” from their mother or father? Right, not long at all. And when this takes place, the child has his first recorded offence in this account residing in heaven.
This bad news of corse can be changed to good through Jesus. He came to cancel the record of sin for those who believe upon him alone to justify the ungodly. Jesus is the way, the truth, and the life. No one comes to the father but through him. And likewise, no one can not come to the father if their record has been cancelled.