Quakers historically deny the sacramental necessity of water baptism and the Lord's Supper in any outward form. Instead, they teach that baptism is the inward work of the Holy Spirit on the heart and that communion is the spiritual feeding on Christ in gathered worship. This doctrine, articulated clearly in Robert Barclay's Apology, distinguishes Quakers from both Catholic and many Protestant traditions.

The Quaker position is not that sacraments are unimportant, but rather that they should not be confined to outward rituals. Instead, all of life—all work, all relationships, all service—can become sacramental when done in response to the Inner Light. The whole of existence becomes an opportunity for communion with God and witness to divine truth. This reflects Quaker belief that the sacred permeates all of creation and time, not just formal religious rites. Quaker Faith & Practice confirms that ordinary actions, when done faithfully, carry sacramental meaning.