Churches of Christ observe two acts established by the New Testament: baptism by immersion and the Lord's Supper. Baptism is practiced upon a believer's confession of faith and is explicitly tied to the forgiveness of sins (Acts 2:38, Acts 22:16). It is regarded not as a work that earns salvation but as the God-appointed moment of receiving his grace — an act of faith, not of merit. Infant baptism and modes other than immersion are rejected as unscriptural.

The Lord's Supper is observed every Sunday, based on the precedent of Acts 20:7 and the early church pattern. It consists of unleavened bread and the fruit of the vine (typically grape juice). It is a memorial of Christ's death and a proclamation of the Lord's coming, but not a sacramental transformation of the elements. Both ordinances are treated with great seriousness as divinely commanded acts, not as optional ceremonies.