Hazrat Ali (may Allah be pleased with him) bin Jahash narrates that I heard Hazrat Samurah bin Jundub saying this when one of his small children had died. So he said: Take him and bury him. And do not perform his funeral prayer. Because there is no sin upon him. And pray to Allah for his parents that He makes this child a means of reward, a provision for the future, and a source of benefit for them at the right time.