Quote:

37 And again, by way of commandment to the church concerning the manner of baptism--All those who humble themselves before God, and desire to be baptized, and come forth with broken hearts and contrite spirits, and witness before the church that they have truly repented of all their sins, and are willing to take upon them the name of Jesus Christ, having a determination to serve him to the end, and truly manifest by their works that they have received of the Spirit of Christ unto the remission of their sins, shall be received by baptism into his church.

If they received the Spirit of Christ unto the remission of sins then the spiritual work is done and the physical baptism is a physical sign of an inner commitment and change that has already taken place.

23 Thus passed away the thirty and second year also. And Nephi did cry unto the people in the commencement of the thirty and third year; and he did preach unto them repentance and remission of sins.

24 Now I would have you to remember also, that there were none who were brought unto repentance who were not baptized with water.

25 Therefore, there were ordained of Nephi, men unto this ministry, that all such as should come unto them should be baptized with water, and this as a witness and a testimony before God, and unto the people, that they had repented and received a remission of their sins.

26 And there were many in the commencement of this year that were baptized unto repentance; and thus the more part of the year did pass away.