The commandment that the Lord refers to in verse 4 is most likely a reference to Doctrine and Covenants 98:19–22. In that revelation, given about eight months earlier, the Lord expressed His displeasure toward the Saints in Kirtland, saying:

For they do not forsake their sins, and their wicked ways, the pride of their hearts, and their covetousness, and all their detestable things, and observe the words of wisdom and eternal life which I have given unto them. Verily I say unto you, that I, the Lord, will chasten them and will do whatsoever I list, if they do not repent and observe all things whatsoever I have said unto them. And again I say unto you, if ye observe to do whatsoever I command you, I, the Lord, will turn away all wrath and indignation from you, and the gates of hell shall not prevail against you.

Doctrine and Covenants 104 declares that members of the order were guilty of covetousness. Entering into the united order came at considerable sacrifice, and many of the Saints struggled to have faith that the Lord would provide for them. Brigham Young later recalls:

In the fall of 1833, many of the brethren had gathered to Kirtland, and not finding suitable employment, and having some difficulty in getting their pay after they had labored, several went off to Willoughby, Painesville and Cleveland. I told them I had gathered to Kirtland because I was so directed by the Prophet of God, and I was not going away to Willoughby, Painesville, Cleveland, nor anywhere else to build up the Gentiles, but I was going to stay here and seek the things that pertained to the kingdom of God by listening to the teachings of his servants, and I should work for my brethren and trust in God and them that I would be paid. I labored for Brother Cahoon and finished his house, and although he did not know he could pay me when I commenced, before I finished he had me paid in full. I then went to work for Father John Smith and others, who paid me, and sustained myself in Kirtland, and when the brethren who had gone out to work for the Gentiles returned, I had means, though some of them were scant.¹

Based on this revelation, the Saints had not fully committed to working and serving among their own community. This lack of commitment kept them from fully living the principles of the law of consecration. Because of their “feigned words” (D&C 104:4), the order was cursed and did not prosper.

1. Manuscript History of Brigham Young, ed. Elden Jay Watson, 1968, 7.

The Lord in verse 11 directs the members of the order to take the order’s collective assets and divide them into individual stewardships. The original publication of the revelation (and in part until the 1981 edition of the Doctrine and Covenants) referred to those who were to be given these stewardships by code names. These code names may have been used in part to prevent individuals from litigation by enemies of the Church.

Beyond the division of property in Kirtland, the revelation highlights the importance of stewardships in the law of consecration. From the time the law was first revealed, the Lord has emphasized stewardship alongside community sacrifice (see D&C 42:32). While members in Kirtland sacrificed to elevate the situation of the poor and the needy, they were also given the commandment to manage their individual stewardships, which were essentially considered private property. At the same time, the use of the word steward served as a reminder to the Saints that everything they owned really belonged to God. To become good stewards, we must be led by God to find ways to use our temporal and spiritual blessings to bless the lives of others.

The creations of God are given to us to provide for our welfare and help us progress and grow. When the Lord teaches in verse 17 that “the earth is full, and there is enough and to spare,” this does not mean that we can recklessly use our resources in any way that we choose. The very next phrase, “[I] have given unto the children of men to be agents unto themselves” (D&C 104:17), shows that the Lord intends for us to be wise stewards over the precious resources we possess. It is not a scarcity of resources but a mismanagement of them that causes most of the poverty and suffering in the world.

In verses 17–18, the Lord alludes to the parable of the rich man and Lazarus (Luke 16:19–31). In the parable, the rich man refuses to help Lazarus, a beggar who lives in the most difficult conditions. After both their lives end, the rich man looks up from hellfire toward Lazarus, who is content in Abraham’s bosom. When the rich man begs for relief, Abraham tells him, “Son, remember that thou in thy lifetime receivedst thy good things, and likewise Lazarus evil things: but now he is comforted and thou art tormented” (Luke 16:25). The message is clear. Money is neither good nor evil; we determine our eternal fate in part by how we use it. Those who hide and hoard their blessings like the rich man will find themselves in torment. Meanwhile, those who give of their abundance and seek to find ways to lift and help everyone around them will find themselves rewarded with blessings in the next life, where money is meaningless.

In verses 19–46, the Lord divides the properties of the united firm into individual stewardships among its members. For the most part, the assets of the firm described here were deeded to members who were already living on those properties. The legal ownership changed from the united firm to the individual. As mentioned earlier, when this revelation was first published, this section contained code names to keep the members of the firm “from unnecessary scrutiny by a sometimes unfriendly public and peering creditors.”² The Church used fifty-four code names for the names of officers, business properties, and places. Perhaps the most significant change was that the words “United Firm” were changed to “United Order.” The practice of using code names to protect Church individuals was followed in other revelations as well.³

The changes to the firm reflected the flexibility of the principles of the law of consecration. The united firm played an important role in its time, but when section 104 was received, the needs of the Church were changing. One scholar notes, “The firm, while applying the principles of consecration and stewardship, was the means by which the infant Church tried to achieve its temporal mission. Thus, the Prophet used its board of managers to help build the Kingdom before the quorums of high-level leadership were developed to assist him in his work.”⁴ In the months following this revelation, the councils of the Church began to take over the work of the united firm. This began first with the high council organized in Kirtland (D&C 102) and continued to the organization of a Presiding Bishopric, the Quorum of the Twelve, and Quorums of the Seventy (D&C 107). The men listed in this revelation, despite their flaws, deserve recognition and gratitude for the role they played in helping assist the Church while its presiding quorums were still being revealed.

2. Max H. Parkin, “Joseph Smith and the United Firm,” BYU Studies, vol. 46, no. 3 (2007), 58.

3. Parkin, 58. The other scriptures with code names are Doctrine and Covenants 78:4, 8; 82:11, 20; 92:1–2; and 96:2, 4, 6, 8.

4. Parkin, 66.

Before Doctrine and Covenants 104 was received, the united firm represented the interests of the Church in both Ohio and Missouri. In this revelation, the Lord commanded the leaders to separate the united firm into two separate branches, one in Kirtland and the other in Missouri. The Lord explains that this separation was “commanded to be done for your salvation,” referring to the financial salvation of the Church (D&C 104:51). In addition, the losses incurred by the Missouri order were so great that they threatened to bankrupt the entire Church. The Lord intended for the Saints to pay their debts (D&C 104:78), and the legal separation gave the Saints in Kirtland more time to raise the funds to pay for the debts incurred by the Missouri Saints (D&C 104:84–85).⁵

5. Stephen E. Robinson and H. Dean Garrett, A Commentary on the Doctrine and Covenants, 2005, 3:301.

In a commandment that highlights the importance of the scriptures, the Lord directs Church leaders to create two treasuries, a “sacred treasury” and “another treasury” (D&C 104:66–67). The sacred treasury was intended to house “sacred things” published by the Church and the “avails” or profits from the sales of these publications.⁶ The “fulness of my scriptures” (D&C 104:58) most likely refers to the Prophet’s work to produce a new translation of the Bible. In 1835, Joseph Smith wrote a letter to the Saints, saying, “We are now commencing to prepare and print the New Translation, together with all the revelations which God has been pleased to give us in these last days, and as we are in want of funds to go on with so great and glorious a work, brethren we want you should [sic] donate and loan us all the means or money you can that we may be enable[d] to accomplish the work as a great means towards the salvation of Men.”⁷

Unfortunately, persecution and lack of financial support from the Saints prevented Joseph Smith from publishing his new translation of the Bible during his lifetime. However, this command to set apart a sacred treasury highlights the commission given to the Saints to put the scriptures before the world. A large part of the resources of the Church are devoted to ensuring that “the fulness of my scriptures, the revelations which I have given unto you, and which I shall, hereafter, from time to time give unto you” (D&C 104:58) are widely available. In the early Restoration, following this commandment meant printing physical books; in our time, Church resources are used to share the word of God in a wide variety of settings and mediums, including films, online resources, social media, and person-to-person missionary work.

6. “Historical Introduction,” Revelation, 23 April 1834 [D&C 104], JSP.

7. Letter to Church Brethren, 15 June 1835, p. 1, JSP.

The other treasury designated by the Lord was to consist of money gained from the wise use of individual stewardships. No single member of the firm was given power to use the profits generated from this fund. Instead, the Lord directed members of the united firm to use the law of common consent to govern the use of this fund (D&C 104:71), and He gives strict warnings to the treasurers chosen to manage these funds.

While finance is traditionally not seen as a spiritual field, the Lord uses the words “faithful” and “wise” to describe those called to manage finances. Both faith and wisdom are gifts of the spirit (D&C 46:14, 17–18). When calling Church officers to work in finance, the General Handbook of the Church offers the following guidance: “All clerks should have unquestionable integrity and demonstrate a willingness to follow the Lord’s commandments. They should be honest and careful record keepers. They should also be capable teachers and administrators. The clerk who is assigned to finances should be qualified to handle financial matters. Calling clerks who meet these qualifications will help ensure that they have the Spirit of the Lord with them as they work with Church finances and records.”⁸

8. General Handbook, 33.2.

In verses 83–84, and elsewhere in the Doctrine and Covenants, the Lord refers to excessive debt as “bondage” (D&C 19:35). The Church at times has struggled with debt due to past persecutions. However, Church leaders today strive to follow the principles given here to avoid debt. Explaining the financial principles that guide the Church, President Gordon B. Hinckley has said:

In the financial operations of the Church, we have observed two basic and fixed principles: One, the Church will live within its means. It will not spend more than it receives. Two, a fixed percentage of the income will be set aside to build reserves against what might be called a possible “rainy day.” For years, the Church has taught its membership the principle of setting aside a reserve of food, as well as money, to take care of emergency needs that might arise. We are only trying to follow the same principle for the Church as a whole.⁹

9. Gordon B. Hinckley, “The State of the Church,” April 1991 General Conference.