The LDS Guide to the Scriptures printed by The Church of Jesus Christ of Latter-day Saints (Mormon Church) states:

For Latter-day Saints, sacrament refers to the ordinance of partaking of bread and water in remembrance of Christ’s atoning sacrifice. The broken bread represents his broken flesh; the water represents the blood that he shed to atone for our sins (1 Cor. 11: 23-25; D&C 27: 2). When worthy Church members take the sacrament, they promise to take upon them the name of Christ, to always remember him, and to keep his commandments. Through this ordinance, Church members renew their baptismal covenants.

Partaking of the sacrament is an ordinance that Christ initiated as a part of His Church during His earthly ministry. Matthew 26:26-28 tell how Christ administered this first sacrament: "and as they were eating, Jesus took bread, and blessed it, and brake it, and gave it to the disciples, and said, Take, eat; this is my body. And he took the cup, and gave thanks, and gave it to them, saying, Drink ye all of it; for this is my blood of the new testament, which is shed for many for the remission of sins." Mormons continue to perform this same ordinance as a way to remember Christ and His gift.

The sacrament is the most important part of Sabbath day worship for Mormons. It is a time when they focus on the Savior and renew their efforts to live his commandments. Elder David B. Haight said,

The weekly opportunity of partaking of the sacrament of the Lord’s Supper is one of the most sacred ordinances of The Church of Jesus Christ of Latter-day Saints and is further indication of His love for all of us. Associated with the partaking of the sacrament are principles that are fundamental to man’s advancement and exaltation in the kingdom of God and the shaping of one’s spiritual character. We should reflect in our own weekday conduct the spiritual renewal and commitments made on Sunday. We may fail to recognize the deep spiritual significance this ordinance offers to each of us personally. Is it possible that a casual attitude on our part of routine formality of this sacred occasion might deaden our opportunity for spiritual growth? (“The Sacrament,” Ensign, May 1983, 12).

Mormons believe the sacrament must be administered under the proper priesthood authority. Deacons and teachers may pass the sacrament, and priests generally bless the sacrament. However any male holding a higher priesthood can perform these ordinances. For example an Elder, who holds the Melchizedek Priesthood, can bless the sacrament, but a deacon or teacher cannot because they hold a lower priesthood.