Mormon Baptism for the Dead
Mormon Baptism for the DeadMormonism (or the doctrines of the Church of Jesus Christ of Latter-day Saints) teaches that baptism by water is a necessary ordinance for people to return to God their Heavenly Father. Mormons assert that the ordinance must be performed in the proper way and with the authority of Christ's priesthood.
Many people have died without receiving a valid baptism, and they cannot undergo this precious ritual as mere spirits. "Because all on the earth do not have the opportunity to accept the gospel during mortality, the Lord has authorized baptisms performed by proxy for the dead. Therefore, those who accept the gospel in the spirit world may qualify for entrance into God's kingdom" (See Guide to the Scriptures). One thing that should be made perfectly clear about Mormon baptisms for the dead is that each deceased soul has the personal choice to accept or reject it. There is nothing in Mormonism that states that the person who is being baptized by proxy must accept this ordinance; he or she is simply given the opportunity to choose.
Baptisms for the dead can only be performed in Mormon temples.
Source: http://www.ldschurchtemples.com/mormon/baptism/
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