According to some Muslim scholars, one will be held accountable if he has received the message of Islam in a correct and not a distorted way, but he rejected it. However, if the message of Islam did not reach him or that it reached him in a distorted way, he will be given excuse on the Day of Judgment.
Dr. Rif`at Fawzi, former professor of Shari`ah at Cairo Univ., states: “Almighty Allah knows when He created such persons that they will choose to be non-Muslims even if they are born for Muslim parents in a Muslim society. Reading the story of Prophet Musa (peace and blessings be upon him), we can see that when Al-Khidr killed the lad by the command of Allah, he justified that as Almighty Allah says, “And as for the lad, his parents were believers and We feared lest he should oppress them by rebellion and disbelief.” (Al-Kahf 18: 80)
So, to be born for a Muslim or non-Muslim parents is not the decisive rule in choosing faith or disbelief. Rather, it is the Divine knowledge that knows certainly how people will behave with regard to belief or disbelief. May Allah Almighty guide us to the right path!”