71  No one can be received into the church of Christ unless he has arrived unto the years of ^aaccountability before God, and is capable of repentance.

  47  Wherefore, they cannot sin, for power is not given unto Satan to tempt little children, until they begin to become ^daccountable before me;

  25  And again, inasmuch as parents have children in Zion, or in any of her stakes which are organized, that teach them not to understand the doctrine of repentance, faith in Christ the Son of the living God, and of baptism and the gift of the Holy Ghost by the laying on of the hands, when ^eeight years old, the sin be upon the heads of the parents.