This denomination adheres to the opinions of Martin Luther, the celebrated reformer.

The Lutherans, of all Protestants, are those who differ least from the Romish church, as they affirm that the body and blood of Christ are materially present in the sacrament of the Lord's supper, though in an incomprehensible manner: this they term consubstantiation. They likewise represent some rites and institutions, as the use of images in churches, the vestments of the clergy, the private confession of sins, the use of wafers in the administration of the Lord's supper, the form of exorcism in the celebration of baptism, and other ceremonies of the like nature, as tolerable, and some of them useful. The Lutherans maintain, with regard to the divine decrees, that they respect the salvation or misery of men in consequence of a previous knowledge of their sentiments and characters, and not as founded on the mere will of God. See Augsburg Confession of Faith.

Towards the close of the last century, the Lutherans began to entertain a greater liberality of sentiment than they had before adopted, though in many places they persevered longer in despotic principles than other Protestant churches. Their public teachers now enjoy an unbounded liberty of dissenting from the decisions of those symbols of creeds which were once deemed almost infallible rules of faith and practice, and of declaring their dissent in the manner they judge most expedient.

The capital articles which Luther maintained are as follow: --

1. That the holy Scriptures are the only source whence we are to draw our religious sentiments, whether they relate to faith or practice. (See 2 Tim.3:15-17. Prov.1:9. Isa.8:20. Luke 1:4. John 5:39; 20:31.1 Cor 4:6, &c.)

2. That justification is the effect of faith, exclusive of good works, and that faith ought to produce good works, purely in obedience to God, and not in order to our justification. (See Gal.2:21.)

3. That no man is able to make satisfaction for his sins. (See Luke 17:10.)

In consequence of these leading articles, Luther rejected tradition, purgatory, penance, auricular confession, masses, invocation of saints, monastic vows, and other doctrines of the church of Rome.

The external affairs of the Lutheran church are directed by three judicatories, viz., a vestry of the congregation, a district or special conference, and a general synod. The synod is composed of ministers, and an equal number of laymen, chosen as deputies by the vestries of their respective congregations. From this synod there is no appeal.

The ministerium is composed of ministers only, and regulates the internal or spiritual concerns of the church, such as examining, licensing, and ordaining ministers, judging in controversies about doctrine, &c. The synod and ministerium meet annually.

Confession and absolution, in a very simple form, are practised by the American Lutherans; also confirmation, by which baptismal vows are ratified, and the subjects become communicants. Their liturgies are simple and impressive, and the clergy are permitted to use extempore prayer. See Statistics of Churches.