For New Apostolic Christians, belief in the afterlife and hope for the future are inseparably linked to belief in the resurrection of Jesus Christ. The miracle of the resurrection and the promise of His return are core elements of the gospel.
At His return, those human beings who have died in Christ will resurrect. In addition, some among the living, namely those who have aligned their lives by His example, will be transformed and caught up to God. Together they will live in eternal unity with God. Our hope for the future is based upon this understanding. Closely related to this is the belief in a life after death. New Apostolic Christians pray for the departed both in their daily prayers and in the divine services.
Since all authority has been given to Jesus in heaven and on earth, New Apostolic Christians possess the conviction of faith that Jesus not only imparts salvation on earth, but also in the beyond. Something special, which was already practised by the early Christians, happens in three designated Sunday divine services each year: living individuals are baptised for the dead (cf. 1 Corinthians 15:29). In our day, Apostles dispense the sacraments of Holy Baptism with water, Holy Sealing, and Holy Communion for the departed. These sacraments are taken on their behalf by two ministers.
In those divine services that are not conducted by Apostles on these occasions, a special prayer is spoken for the departed.
(reference: www.nak.org )