<P> Much of the theology of Latter Day Saint baptism was established during the early Latter Day Saint movement founded by Joseph Smith . According to this theology, baptism must be by immersion, for the remission of sins (meaning that through baptism, past sins are forgiven), and occurs after one has shown faith and repentance . Mormon baptism does not purport to remit any sins other than personal ones, as adherents do not believe in original sin . Latter Day Saints baptisms also occur only after an "age of accountability" which is defined as the age of eight years . The theology thus rejects infant baptism . </P> <P> In addition, Latter Day Saint theology requires that baptism may only be performed with one who has been called and ordained by God with priesthood authority . Because the churches of the Latter Day Saint movement operate under a lay priesthood, children raised in a Mormon family are usually baptized by a father or close male friend or family member who has achieved the office of priest, which is conferred upon worthy male members at least 16 years old in the LDS Church . </P> <P> Baptism is seen as symbolic both of Jesus' death, burial and resurrection and is also symbolic of the baptized individual putting off of the natural or sinful man and becoming spiritually reborn as a disciple of Jesus . </P> <P> Membership into a Latter Day Saint church is granted only by baptism whether or not a person has been raised in the church . Latter Day Saint churches do not recognize baptisms of other faiths as valid because they believe baptisms must be performed under the church's unique authority . Thus, all who come into one of the Latter Day Saint faiths as converts are baptized, even if they have previously received baptism in another faith . </P>

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