Christian Science practices no outward sacraments. Water baptism is rejected as unnecessary; instead, baptism is understood as the inward purification of thought and acceptance of spiritual truth. The Lord's Supper or Holy Communion is similarly spiritualized: instead of consuming bread and wine, Christian Scientists partake silently in prayer, communing with the divine nature of Christ.

This stance reflects the Christian Science conviction that outward material rites cannot convey spiritual grace, and that material substance (even bread and wine) cannot mediate the divine. True baptism and communion occur entirely in consciousness through the realization of at-one-ment with God.