In the book of James verse 14 say's, Is any sick among you ? let him call for the elders of the church; and let them pray over him, anointing him with oil in the name of the Lord: Verse 15, And the prayer of faith shall save the sick, and the Lord shall raise him up; and if he has committed sins, they shall be forgiven him. Some Baptist churches I've attended over the years practice this, some don't. The Apostles practiced the anointing of oil in Mark 6:14. but the Apostles had extraordinary power from God that men don't have today. Oil was used as a healing agent as in Luke 10:34. The Catholic clergy also use verse 15 by anointing a dying person on the forehead and praying their sins away. I have witnessed myself in COG services a person anointing guitars, microphones, singers, bus vans for Gods service. Personally I think the anointing with oil as mentioned in the above scripture was meant and practiced in a different time. Oil also signified the Holy Spirit by the anointing the head with oil by the prophets recorded several times in the bible. Today we have the Holy Spirit abiding in us so what purpose or benefit is it to anoint anything with oil ?