The Salvation Army on the sacraments:

“The Salvation Army has never said it is wrong to use sacraments, nor does it deny that other Christians receive grace from God through using them. Rather, the Army believes that it is possible to live a holy life and receive the grace of God without the use of physical sacraments and that they should not be regarded as an essential part of becoming a Christian.”

The Westminster Confession of Faith on the subject:

I. Sacraments are holy signs and seals of the covenant of grace, immediately instituted by God, to represent Christ and his benefits, and to confirm our interest in him: as also to put a visible difference between those that belong unto the Church, and the rest of the world; and solemnly to engage them to the service of God in Christ, according to his Word.
II. There is in every sacrament a spiritual relation, or sacramental union, between the sign and the thing signified; whence it comes to pass that the names and effects of the one are attributed to the other.

III. The grace which is exhibited in or by the sacraments, rightly used, is not conferred by any power in them; neither doth the efficacy of a sacrament depend upon the piety or intention of him that doth administer it, but upon the work of the Spirit, and the word of institution, which contains, together with a precept authorizing the use thereof, a promise of benefit to worthy receivers.

IV. There be only two sacraments ordained by Christ our Lord in the gospels, that is to say, Baptism and the Supper of the Lord: neither or which may be dispensed by any but a minister of the Word, lawfully ordained.

V. The sacraments of the Old Testament, in regard of the spiritual things thereby signified and exhibited, were, for substance, the same with those of the New.

I. Baptism is a sacrament of the New Testament, ordained by Jesus Christ, not only for the solemn admission of the party baptized into the visible Church, but also to be unto him a sign and seal of the covenant of grace, of his ingrafting into Christ, of regeneration, of remission of sins, and of his giving up unto God, through Jesus Christ, to walk in newness of life: which sacrament is, by Christ’s own appointment, to be continued in his Church until the end of the world.
II. The outward element to be used in the sacrament is water, wherewith the party is to be baptized in the name of the Father, and of the Son, and of the Holy Ghost, by a minister of the gospel, lawfully called thereunto.

III. Dipping of the person into the water is not necessary; but baptism is rightly administered by pouring or sprinkling water upon the person.

IV. Not only those that do actually profess faith in and obedience unto Christ, but also the infants of one or both believing parents are to be baptized.

V. Although it be a great sin to contemn or neglect this ordinance, yet grace and salvation are not so inseparably annexed unto it as that no person can be regenerated or saved without it, or that all that are baptized are undoubtedly regenerated.

VI. The efficacy of baptism is not tied to that moment of time wherein it is administered; yet, notwithstanding, by the right use of this ordinance, the grace promised is not only offered, but really exhibited and conferred by the Holy Ghost, to such (whether of age or infants) as that grace belongeth unto, according to the counsel of God’s own will, in his appointed time.

VII. The sacrament of Baptism is but once to be administered to any person.

I. Our Lord Jesus, in the night wherein he was betrayed, instituted the sacrament of his body and blood, called the Lord’s Supper, to be observed in his Church unto the end of the world; for the perpetual remembrance of the sacrifice of himself in his death, the sealing all benefits thereof unto true believers, their spiritual nourishment and growth in him, their further engagement in and to all duties which they owe unto him; and to be a bond and pledge of their communion with him, and with each other, as members of his mystical body.
II. In this sacrament Christ is not offered up to his Father, nor any real sacrifice made at all for remission of sins of the quick or dead, but a commemoration of that one offering up of himself, by himself, upon the cross, once for all, and a spiritual oblation of all possible praise unto God for the same; so that the Popish sacrifice of the mass, as they call it, is most abominably injurious to Christ’s one only sacrifice, the alone propitiation for all the sins of the elect.

III. The Lord Jesus hath, in this ordinance, appointed his ministers to declare his word of institution to the people, to pray, and bless the elements of bread and wine, and thereby to set them apart from a common to an holy use; and to take and break the bread, to take the cup, and (they communicating also themselves) to give both to the communicants; but to none who are not then present in the congregation.

IV. Private masses, or receiving this sacrament by a priest, or any other, alone; as likewise the denial of the cup to the people; worshipping the elements, the lifting them up, or carrying them about for adoration, and the reserving them for any pretended religious use, are all contrary to the nature of this sacrament, and to the institution of Christ.

V. The outward elements in this sacrament, duly set apart to the uses ordained by Christ, have such relation to him crucified, as that truly, yet sacramentally only, they are sometimes called by the name of the things they represent, to wit, the body and blood of Christ; albeit, in substance and nature, they still remain truly, and only, bread and wine, as they were before.

VI. That doctrine which maintains a change of the substance of bread and wine, into the substance of Christ’s body and blood (commonly called transubstantiation) by consecration of a priest, or by any other way, is repugnant, not to Scripture alone, but even to common-sense and reason; overthroweth the nature of the sacrament; and hath been, and is, the cause of manifold superstitions, yea, of gross idolatries.

VII. Worthy receivers, outwardly partaking of the visible elements in this sacrament, do then also inwardly by faith, really and indeed, yet not carnally and corporally, but spiritually, receive and feed upon Christ crucified, and all benefits of his death: the body and blood of Christ being then not corporally or carnally in, with, or under the bread and wine; yet as really, but spiritually, present to the faith of believers in that ordinance, as the elements themselves are to their outward senses.

VIII. Although ignorant and wicked men receive the outward elements in this sacrament, yet they receive not the thing signified thereby; but by their unworthy coming thereunto are guilty of the body and blood of the Lord, to their own damnation. Wherefore all ignorant and ungodly persons, as they are unfit to enjoy communion with him, so are they unworthy of the Lord’s table, and can not, without great sin against Christ, while they remain such, partake of these holy mysteries, or be admitted thereunto.