The LDS church affirms Matthew 28:19 as the basis for baptism but emphasizes that valid baptism requires proper priesthood authority. The LDS doctrine teaches that Jesus authorized his apostles to baptize, and that this authority must be held by proper priesthood holders to be effective.

While Matthew 28:19 provides the command and general framework (immersion baptism), LDS theology emphasizes that the baptizing official must hold the priesthood (Aaronic or Melchizedek). This is based on LDS understanding of priesthood authority restored through Joseph Smith. The LDS formula for baptism is 'in the name of Jesus Christ,' following Acts 2:38 rather than the Trinitarian formula, though the theology affirms the three members of the Godhead. This nuanced reading accommodates both Matthew 28:19 and Acts 2:38.