Presbyterian theology affirms Matthew 28:19 as the Great Commission's explicit command to baptize 'in the name of the Father, and of the Son, and of the Holy Ghost' (KJV). This text establishes the trinitarian formula for baptism and is foundational to Presbyterian sacramental theology. The Westminster Shorter Catechism (Q&A 95) teaches that the sacrament of baptism is 'the washing with water in the name of the Father, the Son, and the Holy Ghost, to show and seal our union with Christ, our interest in the benefits of his covenant, the pardon of sin, and our giving up ourselves to God through Jesus Christ, to live unto him.'

The Trinitarian formula is understood as essential to valid baptism in the Presbyterian tradition. This distinguishes Presbyterian practice from some other Christian traditions that emphasize other baptismal formulations (whether from Acts 2:38 or other passages). The invocation of the three persons of the Godhead at baptism seals the covenant promise and connects the initiand to the full economy of the Trinity: the Father's electing love, the Son's redemptive work, and the Holy Spirit's sanctifying power. The command of Matthew 28:19, together with its parallel in the Great Commission narratives, is treated as the authoritative shape of Christian initiation.