Commenting on 3 Nephi 7:23-26 and D&C 20:37, two common proof-texts sometimes errantly used against baptismal regeneration, Grant Underwood wrote that:
Verb tenses in both cases
could be read in Reformed fashion, but they could also simply be indicating
that baptism is the way in which believers receive a remission of their sins. (Grant
Underwood, Latter-day Saint Theology Among Christian Theologies [Grand
Rapids, Mich.: Eerdmans, 2025], 364)
I have addressed D&C 20:37 previously (e.g., here).
The early 20th century scholar, Eduard Meyer (non-LDS), when
commenting on the theology of the Book of Mormon, correctly (and succinctly)
noted that:
Baptism is for the express
purpose of forgiveness of sin. (Eduard Meyer, The Origin and History of the
Mormons: With Reflections on the Beginnings of Islam and Christianity [trans.
Heinz F. Rahde and Eugene Seaich; Salt Lake City: University of Utah, 1961],
23)
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