The Salvation Army does not practice water baptism or the Lord's Supper as sacramental ordinances. This is a distinctive and foundational Salvation Army doctrine, articulated clearly in the Handbook of Doctrine. The organization teaches that baptism is spiritual—the inward work of the Holy Spirit washing away sin—rather than requiring outward water ritual. Similarly, the Supper is spiritual communion with Christ rather than a formal ritual meal.

This stance reflects William Booth's conviction that institutional religion often obscures authentic spirituality and that the Salvation Army's entire mission and lifestyle constitute sacramental living. Every act of service, every fight against injustice, every personal consecration becomes sacramental when done in the Spirit. The denial of outward sacraments is not a denial of their spiritual reality but a reprioritization toward inward experience and active ministry.