We believe baptism is reserved for any person who professes faith in Jesus Christ for the forgiveness of their sins. 

Baptism is a symbolic act whereby the person is saying, "through faith in Christ, I have been raised to new life in Christ." This is one of the reasons we practice baptism by immersion. 

Here is a sampling:
Matthew 28:18
Acts 2:38-39, 41
Acts 10:47-48
Romans 6:3-6

Jesus commands His disciples to be baptized. It is also one of two ordinances (the other being the Lord's Supper) which presents a visible reminder of the gospel of Jesus Christ.