By Rev. Francis J. Hoffman, Relevant Radio - Theologians who study the sacraments distinguish the Matter and the Form for a Sacrament. For Baptism, the Matter is water . . . natural water. It can be fresh water or salt water, but it must be water, not soap, not beer, not wine, not honey. Water. Why water? Because that is what Jesus did, and that is what he said we should do. And remember, Jesus is God. The water can be warm or cold, but it cannot be ice or steam, because if Jesus meant ice or steam, he would have said “ice” or “steam.”