John Gill emphasizes the significance of baptism as a divine ordinance within the New Testament, distinct from church practices, and essential for admission into the church community. He argues that baptism is a command from God, meant for those who have repented and believed, and should be administered by immersion, reflecting the death, burial, and resurrection of Christ. Gill also addresses the misconceptions surrounding infant baptism, asserting that there is no scriptural basis for it, and that baptism should only be performed on individuals who are capable of understanding and professing their faith. He highlights the continuity of baptism from John the Baptist through the apostles, affirming its importance until Christ's return.