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To interpret the words of institution, and especially the phrase attributed to Christ “This is my body,“ the reformers used the rhetoric of their day. The elements of the Last Supper were likewise understood by them as signs, in the light of a “semiotic“ of the era and in analysing reflections that would continue to develop in later centuries. It is tempting to reread the reformer’s debate concerning the Last Supper in the light of certain elements of 20th century linguistics, to open up certain theological problems that involve the comprehension of language. The present article, then, takes into account the linguistic dimension of the sacramental debate between Lutherans and Reformists in trying to see the connection between language and the manner one positions himself before God Who is the issue. As to the question of the rhetorical figure used by Christ first proposed by the Reformists, this article begins by studying Calvin’s doctrine, then moves on to Luther and his anticipation of the contemporaneous notion of the “performative word,“ and ends with the various issues in today’s context.