Because He does not say, Except a man be born again1 of water and of the Spirit, he shall not have salvation, or eternal life; but, he shall not enter into the kingdom of God; from this, some infer that children are to be baptized in order to be with Christ in the kingdom of God, where they would not be, were they not baptized; but that they will obtain salvation and eternal life even if they die without baptism, not being bound with any chain of sin. But why is a man born again, except to be changed from his old into a new state? Or why doth the image of God not enter into the kingdom of God, if it be not by reason of sin?
Reproduced in full. Translation: Oxford 1841 (Newman), public domain (Public domain).
Also cites: lib. i. de Bapt. per. c. 30
