The sacrament of Christian baptism is an occasional ordinance of the church. Adult converts to faith in Christ and the infants and children of believers are those to whom the sacrament is administered.
Baptism marks the beginning point of a life of discipleship. As a sign and seal of God’s gracious action and our grateful response, Baptism is the foundation for all Christian commitment. The Book of Order, W-4.0101
The Presbyterian Church (USA) outlines its theology of baptism: In Baptism each Christian is set free from sin, marked as Christ’s own, sealed by the Holy Spirit, welcomed to the Lord’s Supper, made a member of the Church, and set apart for a life of service. It is the responsibility of the whole congregation, particularly exercised through the session, to nurture those who are baptized as they grow in faith and seek to respond to Christ’s call to discipleship. When a person is baptized as a child, the session should equip and support the parent(s) (or those exercising pastoral responsibility) in this endeavor. When a person is baptized upon profession of faith, the session should provide ongoing opportunities for Christian formation and instruction. The Book of Order, W-4.0201
In the New Testament, the Passover meal of the Hebrew exodus becomes the Lord’s Supper. In the same way, Old Testament circumcision (Genesis 17:1-14) of male adult converts, and the male infant children of believers , becomes New Testament water baptism for all who trust in Christ as savior, men and women alike (Acts 8:12; Colossians 2:11,12), and their children. The Book of Acts includes references to entire households being baptized (Acts 10:48; 11:14; 16:15, and 16:33).
The Apostle Peter affirmed: For you the promise is to you and to your children, and to all who are afar off, as many as the Lord our God will call. Acts 2:39