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THE
DOCTRINE AND COVENANTS
OF THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS
SECTION 20
  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 brepentance.

Footnotes
71a
D&C 18: 42.
  42 For all men must repent and be baptized, and not only men, but women, and achildren who have arrived at the years of baccountability.
D&C 29: 47.
  47 Wherefore, they cannot asin, for power is not given unto Satan to btempt little children, until they cbegin to become daccountable before me;
D&C 68: 25 (25-27).
  25 And again, inasmuch as aparents have children in Zion, or in any of her bstakes which are organized, that cteach them not to understand the ddoctrine 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 fsin be upon the heads of the parents.
b