Q. I find it difficult to find the age of accountability explained in Romans 7:9. Are there other verses that might be a little clearer?
A. The actual age of accountability is not mentioned in the Bible. The ages of 13 for Jewish boys and 12 for girls comes from extra-Biblical sources. The fact that God does not hold children accountable for their sins until they’re intellectually mature enough to understand the spiritual consequences of sin is what’s important.
This is what’s explained in Romans 7:9. Paul had eternal life until he became accountable under the Law. At that point his sins were charged against him and he was scheduled for death.
Later on, when he accepted the Lord’s death as payment for his sins and was born again, the death penalty was canceled and he had eternal life again.