Q. I understand that children before the age of accountability are saved (based on Romans 7:9.) Are they indwelt with the Holy Spirit at that time?
A. According to Ephesians 1:13-14 we’re marked with the seal of the Holy Spirit at the moment we believe Jesus died for our sins, as deposit guaranteeing our inheritance. Children under the age of accountability are deemed to lack the intellectual maturity to understand the sin/salvation issue. Therefore I don’t believe they have the Holy Spirit’s seal. Romans 7:9 tells us they have eternal life because their sins are not counted against them.