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Question:
What is the precedent for vicarious work for the dead?

Answer:

The principle of vicarious service should not seem strange to any Christian. It is the central tenet of our faith that Christ's sacrifice atones for our sins by vicariously satisfying God's demands of justice. Our work for the dead is a powerful statement about His divine character and mission. It testifies, first of Christ's Resurrection; second, of the infinite reach of His Atonement; third, that He is the sole source of salvation; fourth, that He has established the conditions for salvation; and fifth, that He will come again.

Those who have gone before, live today because of Jesus Christ. He said ,I am the resurrection, and the life: he that believeth in me, though he were dead, yet shall he live. It is inconceivable that this statement would apply only to those who had a chance to hear His gospel in this life. Or that it would be rescinded for those who had not heard it before they died.

Some have misunderstood and suppose that deceased souls are being baptized in the Mormon faith without their knowledge or that people who once belonged to other faiths can have the Mormon faith retroactively imposed on them. They assume that we have power to force a soul in matters of faith. Of course, we do not. God gave man his agency from the beginning, and all retain it after they die. For this cause was the gospel preached also to them that are dead, that they might be judged according to men in the flesh, but live according to God in the Spirit. (1Pet.4:6)

Selected quotes (out of order) from D. Todd Christensen, October 2000 Conference, Sat. AM session. Nov. 2000 Ensign, p. 9.