The word sacrament is defined in the Oxford Languages Dictionary as a “religious ceremony or ritual regarded as imparting divine grace, the Eucharist and (in the Roman catholic and many Orthodox churches) penance and the anointing of the sick”.
Presbyterians celebrate two sacraments in the church. These are baptism and the Lord’s Supper. Sacraments are God’s gracious gifts, given by Jesus Christ to the church to establish and nourish our faith.
Sacraments are instituted by Christ. Jesus was baptized by John the Baptist and commanded his disciples to baptize others (Matthew 28:16-20). Sacraments are available to all persons. They are received by faith. Sacraments are “an outward sign of an invisible grace” meaning that we receive the benefits of the sacraments when we believe God’s promises to us in Jesus Christ.
Taken from The Presbyterian Handbook