I know this has been discussed here before, however, it very simply goes to what the Scripture itself states;
1 Corinthians 11:27 Wherefore whosoever shall eat this bread, and drink this cup of the Lord, unworthily, shall be guilty of the body and blood of the Lord.
28 A man ought to examine himself before he eats of the bread and drinks of the cup
29 For he that eateth and drinketh unworthily, eateth and drinketh damnation to himself, not discerning the Lord's body.
An infant, child, etc cannot
examine himself or
discern the Lord's body and thus would be
eating unworthily and would be
guilty of the body and blood of the Lord. Where baptism for an infant does not take an examination of one's self, communion does.
Historically speaking in the Western Church paedo-communion was the common practice between the 3rd - 12 centuries (Tommy Lee,
The History of Paedocommunion: From the Early Church until 1500). In the Eastern Church, it remains the communion practice to this day (Timothy Ware,
The Orthodox Church). In the 6th century most Reformers opposed paedocommunion (few exceptions like Wolfgang Musculus). Calvin stated that paedocommunion was the common practice of the ancient Church, but that it had "deservedly fallen into disuse" (Inst 4.16.30). The Lord's Supper, according to Calvin, is "only for those who are capable of discerning the body and blood of the Lord, of examining their own conscience, of proclaiming the Lord's death, and considering its power" (Inst 4.16.30).
A current book on the issues is Keith Mathison's
Given for You.