Jesus Christ set the example for us by being baptized to “fulfil all righteousness” (Matthew 3:15). When you are baptized, you receive a remission of your sins (see Acts 2:38). You make a covenant, or promise, with God: you promise to accept Jesus Christ as your Savior, to follow Him, and to keep His commandments. If you do your part, your Heavenly Father promises to forgive your sins. When you are baptized by proper authority, your sins are washed away. Baptism involves a brief immersion in water. This is how Jesus Christ was baptized. Baptism by immersion is a sacred symbol of the death, burial, and Resurrection of Jesus Christ; it represents the end of your old life and the beginning of a new life as a follower of Jesus Christ.
“Jesus answered, Verily, verily, I say unto thee, Except a man be born of water and of the Spirit, he cannot enter into the kingdom of God.” John 3:5
Talk Source: http://www.lds.org/bc/content/shared/content/english/pdf/language-materi…