Mormon Baptism Practices*

"Baptism and salvation for the dead are based on the conviction that persons who died without a chance to hear or accept the gospel cannot possibly be condemned by a just and merciful God. The gospel must be preached to them after death; they find authority for this practice in 1 Peter 4:6: "For this cause was the gospel preached also to them that are dead, that they might be judged according to men in the flesh, but live according to God in the spirit." Baptism is considered as essential for the dead as it is for the living, even though the rites will not finally save them; there must be faith and repentance. The ceremony is performed with a living person standing proxy for the dead."

Handbook of Denominations, p.167

* Baptism for the dead is at variance with all other Christian Churches

The Articles of Faith of The Church of Jesus Christ of Latter-day Saints

4.We believe that the first principles and ordinances of the Gospel are: first, Faith in the Lord Jesus Christ; second, Repentance; third, Baptism by immersion for the remission of sins; fourth, Laying on of hands for the gift of the Holy Ghost.