D. Todd Christofferson explains reasons for baptism policy: to honor one's ancestor in the "most sacred expressions of faith."
D. Todd Christofferson, "Religious Freedom Allows Both Mormons and Jews to Honor Their Ancestors," LDS Newsroom (November 10, 2008), accessed March 2, 2021
Whether a religion has existed for more than 5,000 years or less than 200 years, its survival and identity are built around sacred beliefs. It is critical that we respect one another’s religious beliefs and freedoms, and the Church believes that our 1995 accord with the Jewish group respects the rights of Holocaust victims while preserving the rights of Mormons today to honor their ancestors in one of their most sacred expressions of faith.