I will quote these two verses (from the NASB) and then we’ll compare them. Matthew 28:19 reads, “Go therefore and make disciples of all the nations, baptizing them in the name of the Father and the Son and the Holy Spirit.” Acts 2:38 says, “Peter said unto them, ‘Repent, and each of you be baptized in the name of Jesus Christ for the forgiveness of your sins; and you will receive the gift of the Holy Spirit.”

Though there are differences in these two verses we need to read the context surrounding them to see that there is definitely a common thread in both passages. Let’s begin with Matthew 28:16-20: “But the eleven disciples proceeded to Galilee, to the mountain which Jesus had designated. When they saw Him, they worshipped Him, but some were doubtful. And Jesus came up and spoke to them, saying, ‘All authority has been given to Me in heaven and earth. Go therefore and make disciples of all nations, baptizing them in the name of the Father and the Son and the Holy Spirit, teaching them to observe all that I commanded you; and lo, I am with you always, even to the end of the age’.” Before Jesus ascended to the right hand of God, He made it clear that “all authority has been given to Me” and that His disciples were to teach new disciples “to observe all that I have commanded you.” If one was willing to become a disciple through baptism, they were, in essence, coming under the authority of Jesus Christ and His teachings. By being baptized in the “name of the Father and the Son and the Holy Spirit” they would be identifying with the Triune God and recognizing that the three Persons who make up the holy Trinity were giving this authority to the Son, the Lord Jesus Christ.

Now let’s read Acts 2:36-38: “Therefore let all the house of Israel know for certain that God has made Him both Lord and Christ—this Jesus whom you crucified. Now when they heard this, they were pierced to the heart, and said to Peter and the rest of the apostles, ‘Brethren, what shall we do?’ Peter said to them, ‘Repent, and each of you be baptized in the name of Jesus Christ for the forgiveness of your sins; and you will receive the gift of the Holy Spirit’.” Peter was preaching to Jews who had rejected Christ and had Him crucified. He is telling him that the One they crucified was the One who “God has made…both Lord and Christ.” Like the portion in Matthew, we see that the Triune God had given Jesus Christ authority and that men were to acknowledge this authority by being baptized. We read in verse 41, “So then, those who had received his word were baptized; and that day there were added about three thousand souls.” God’s grace worked in the hearts of 3,000 souls; they believed the Word that Peter had preached and as a sign of their repentance and faith they were baptized. Some have difficulty with the fact that they were “baptized in the name of Jesus Christ” instead of in “the name of the Father and the Son and the Holy Spirit.” But we must remember these Jews had openly rejected Jesus Christ as their Messiah and now they had to publicly acknowledge Him as their Lord, so baptism was done “in the name of Jesus Christ.” Yet as we have already seen, it was God (the Trinity) that had given Jesus Christ this authority so those who were baptized were not only identifying with Jesus Christ, but with the Triune God.  (225.9)  (DO)