We believe that men will be punished for their own sins, and not for Adam’s transgression. SourceThis Article of Faith uses two words that are often confused, sin and transgression. An LDS scriptorium, Bruce R. McConkie, states that the words sin and transgression are often used synonymously in the scriptures. Transgression refers to the violation of a law or rule. Sin refers to the willful nature of the disobedience.
The Bible confirms the definition of transgression and sin. In Romans, the Apostle Paul states that without law, there is no transgression. In Matthew 5:28, Christ teaches that if you lust after a woman and not transgress the law by acting on that lust, that you have still sinned. You still had willfully disobedient desires in your heart. The Apostle John teaches that to sin is to transgress because it is the law of God not to sin.
Our belief that mankind is not punished for Adam's transgression stems from revelation that the Prophet Joseph Smith received from God and from the Bible. Deuteronomy 24:16 states,
The father shall not be put to death for the children, neither shall the children be put to death for the fathers: every man shall be put to death for his own sin.In Deuteronomy, Moses presented the Law of Moses as being very harsh, but the principle remains. We are never punished for the sins of others, but for our own sins.
In the Americas, God revealed to the Prophet Alma that Christ has mercy for those who transgress due to ignorance caused by traditions.
For there are many promises which are extended to the Lamanites; for it is because of the traditions of their fathers that caused them to remain in their state of ignorance; therefore the Lord will be merciful unto them and prolong their existence in the land.A distinctive doctrine of the LDS church is that we believe that the baptism of little children is an abomination. Moroni 8:19-20 states,
Little children cannot repent; wherefore, it is awful wickedness to deny the pure mercies of God unto them, for they are all alive in him because of his mercy. And he that saith that little children need baptism denieth the mercies of Christ, and setteth at naught the atonement of him and the power of his redemption.Little children do not have the understanding or power to seek for repentance and their salvation. God cannot punish them for not being baptized or for not repenting. It would be injustice for God to save one child for baptism and deny another because it had no power to obtain that baptism.
Little children have no need for repentance because they cannot sin. The Doctrine and Covenants state that Satan doesn't have power to tempt little children until they can be accountable for their sins.