If the practice existed at all, it
may have been tied to a few people or special cases for
example, when a relative died after trusting the gospel but before being
baptized. We really do not know. If it were something like that, one could
understand why Paul does not make a federal case of it. (D. A. Carson, "Directions:
Did Paul Baptize for the Dead?" Christianity Today, August 10,
1998)