John Gill discusses the origins and evidence of the Jewish custom of receiving proselytes through baptism or dipping, emphasizing that this practice is primarily documented in the Talmuds, particularly the Jerusalem and Babylonian Talmuds. He notes the lack of earlier references to this rite and critiques the scriptural justifications provided by Jewish scholars, arguing that they are insufficient and not divinely mandated. Gill concludes that the custom of proselyte baptism lacks a solid foundation in scripture and should not be seen as a precursor to Christian baptism, which he believes was established by John the Baptist, Christ, and the apostles.