There are three (3) types of people who are not accountable for their deeds in the Hereafter
There are three (3) types of people who are not accountable for their deeds in the Hereafter: the child who died before becoming pubescent; the person whose insanity ensued before pubescence, then remained throughout puberty until his death; and the pubescent, sane individual who never received the call of Islam, i.e., the basic message which is the Testification of Faith. On the other hand, the pubescent and sane individual who understands Arabic becomes accountable by merely hearing the Testification of Faith in the call to prayer (adhan). Consequently, if he does not die as a Muslim, he deserves everlasting torture in Hellfire.
(Among what) the accountable (one), whether Muslim or blasphemer, (must know, believe in) by one’s heart accepting it at all times, in all conditions, and in all states (and utter) with his tongue, (immediately if one was a(n)) original, accountable (blasphemer) or an apostate (is the Testification of Faith, which is: <<I testify that no one is God except Allah and that Muhammad is the Messenger of Allah.>>