Lutheran theology affirms that Matthew 28:19 commands baptism in the name of the Father, Son, and Holy Spirit. This trinitarian formula is central to Lutheran sacramental theology and practice. The Augsburg Confession Article IX affirms that baptism is essential to Christian initiation and that the proper form is administration in the name of the Trinity. Luther's catechisms emphasize that baptism in the name of the Trinity is the apostolic practice and the express command of Christ.

Lutheran theology understands this formula to confer baptismal grace and to work regeneration and forgiveness of sins through the Word of God joined to the water. The trinitarian invocation is essential to the sacrament's validity and efficacy.