How many sacraments are there?
Luther:
According to Rome there are seven (Baptism, Confirmation, Eucharist, Confession, Marriage, Holy Orders, Anointing of the Sick), but I dispute that. For now I limit it to three: Baptism, Confession and Eucharist.
Actually you only have to speak of a sacrament if there is a promise with a sign with that promise. Promises without signs are just promises and no sacraments. Then there are technically only two sacraments, Baptism and the Lord’s Supper, because only those satisfy the definition. Confession is not set by God as a sign and instead points back to baptism, which is a sign. In that light, the Baptism belongs to the beginning and the course of life, the Lord’s Supper to the end and death.
But then if I abide by the figure of speech found in the Scriptures, then there is only one sacrament with three sacramental signs. That is Christ. He is the content of the promise.