According to Catholic theology, the sacraments of the Catholic Church can be described in their matter and form.

Description

The terminology of form and matter to describe the sacraments seems to have been first proposed by William of Auxerre. However, the Catholic Encyclopedia states this conceptual view of the sacraments was already present in Augustine of Hippo's writings. The Catechism of the Council of Trent explains this concept this way: "every Sacrament consists of two things; 'matter,' which is called the element, and 'form,' which is commonly called 'the word. The matter of a sacrament is "that part of a sacrament with which or to which something is done in order to confer grace", "materials used and actions performed". The form of a sacrament consists of the words and the intention by which the sacrament is effected. For example, the matter for the sacrament of baptism is water. This matter is administered to a recipient along with the accompanying form, which is the Latin sentence "Ego te baptizo in nomine Patris, et Filii, et Spiritus Sancti", with the person pronouncing those words doing so with the proper intention.

Catholic directives

On 3 February 2024, the Dicastery for the Doctrine of the Faith released a note approved by Pope Francis named Gestis verbisque. This note states that the sacrametal matters and forms cannot be changed at will, and that such changes may lead to the sacrament being null and thus not conferring grace to the person receiving the sacrament.