Swedenborgians interpret Matthew 28:19 through the lens of spiritual correspondences. Baptism is understood not merely as a literal water ritual but as a spiritual representation of dying to the natural/material self and rising in spiritual rebirth. The names 'Father, Son, and Holy Spirit' are not understood as separate divine persons but as representing God's love, wisdom, and activity in the spiritual realm. Baptism, according to Swedenborgianism, signifies initiation into spiritual life and correspondence with heavenly realities.

Emmanuel Swedenborg taught that all external rituals have internal spiritual meanings. Baptism in Matthew 28:19 corresponds to a genuine spiritual transformation rather than merely a historical act. The Swedenborgian Church practices adult believer's baptism by immersion or affusion, but the emphasis is always on the spiritual reality behind the physical act. Ordination is similarly understood as conferring spiritual authority through the correspondence between the material and spiritual worlds. The use of water 'in the name' of the Trinity represents the triple nature of God's working in spiritual transformation.