The death of a loved one is always a time of great sorrow, but the death of a beloved child is perhaps the keenest sorrow of all. Nevertheless, for the Christian believer, we "sorrow not, even as others which have no hope" (1 Thessalonians 4:13).
Our text verse makes it clear that, when a child dies (even one born of a sinful relationship such as this child of David and Bathsheba), that child goes to be with the Lord in heaven. Jesus said: "Suffer little children, and forbid them not, to come unto me: for of such is the kingdom of heaven" (Matthew 19:14).
Heaven is thus a place where there are many "little children." Their inherited sin-nature never yet had generated acts of willful sin, and their Maker is Himself "the Lamb of God, which taketh away the sin of the world" (John 1:29), so they are safe in Him. Although there are few specific Scriptures on this subject, what we do know, both from the love of God and the Word of God, suggests that the souls of all deceased little children are with the Lord in heaven, but also those who died in early childhood (and even before birth) from every time and place since the world began. There they, along with all those who were saved by personal faith in Christ and are now awaiting the resurrection, will receive new bodies when Christ returns to earth. The old and lame will be young and strong again, and the children will grow to perfect maturity, for all will become "like him" (1 John 3:2). "God shall wipe away all tears" (Revelation 21:4), and all will say: "As for God, his way is perfect" (Psalm 18:30). HMM http://www.icr.org/article/5791/