Doctrine and Covenants 104
Historical Context
In April 1834, even as Joseph Smith was preparing to travel to assist the Saints in Missouri, he was also attempting to reorganize the financial affairs of the Church. The reorganization was necessary because the expulsion of the Saints from Zion seriously impacted Church finances. Many Church assets and businesses in Ohio and Missouri were overseen by the united firm, which was organized in 1832 (see D&C 78:3; 82:11–12). Mob attacks in Missouri put several elements of the united firm, including the printshop operated by William W. Phelps and the store operated by Sidney Gilbert, out of business. Around the same time, an apostate member of the Church in Kirtland, Doctor Philastus Hurlbut, began bringing lawsuits against Church leaders. Hurlbut was attempting to obtain property owned by the united firm, and fighting his continuous lawsuits brought further legal fees and travel expenses.
In the midst of these difficulties, Joseph Smith became concerned: unless the situation in Kirtland was remedied, he might not be able to travel to Missouri to assist the Saints there. In a letter to Orson Hyde written on April 7, 1834, Joseph lamented that “unless we can obtain help I myself cannot go to Zion, and if I do not go it will be impossible to get my brethren in Kirtland[,] any of them[,] to go[,] and if we do not go it is in vain for our eastern brethren to think of going.” During this time, Joseph met in prayer with Oliver Cowdery, Newel K. Whitney, Heber C. Kimball, and Frederick G. Williams to pray for guidance. Joseph wrote that they “met in the council room, and bowed down before the Lord, and prayed that he would furnish the means to deliver the Firm from debt, that they might be set at liberty; also that I might prevail against that wicked man, Hurlburt [Doctor Philastus Hurlbut], and that he might be put to shame.” A few days later, Hurlbut lost his lawsuit, was placed under a bond to keep the peace, and was ordered to pay all legal costs.
The question still remained as to how to save the united firm. On April 10, members of the united firm met and agreed that the firm should be dissolved and that each member should have their stewardship given to them as private property. In hopes of obtaining funds to make the dissolution unnecessary, firm members delayed two weeks. On April 23, members of the firm met again and received Doctrine and Covenants 104. This revelation directed Church leaders to reorganize the firm into two separate orders, one in Ohio and the other in Missouri. The Lord also instructed them concerning the Church’s properties and how to deal with debts incurred by Church members. An unpublished revelation given five days later declared that the Kirtland branch of the firm was “free from the firm of Zion.” Members of the original order still received their individual stewardships.
When section 104 was later published in the 1835 edition of the Doctrine and Covenants, the named leaders were given code names and the references to the “United Firm” were replaced with “United Order.” On the surface, Doctrine and Covenants 104 appears to address the very specific circumstances of the Saints in Kirtland. However, many of the principles of finance found in this revelation concerning stewardships, resources, and avoiding debt became important to Church leaders and still guide the Church in its financial matters today.
See “Historical Introduction,” Revelation, 23 April 1834 [D&C 104].
Verse-by-Verse Commentary
D&C 104:1–10
1 Verily I say unto you, my friends, I give unto you counsel, and a commandment, concerning all the properties which belong to the order which I commanded to be organized and established, to be a united order, and an everlasting order for the benefit of my church, and for the salvation of men until I come—
2 With promise immutable and unchangeable, that inasmuch as those whom I commanded were faithful they should be blessed with a multiplicity of blessings;
3 But inasmuch as they were not faithful they were nigh unto cursing.
4 Therefore, inasmuch as some of my servants have not kept the commandment, but have broken the covenant through covetousness, and with feigned words, I have cursed them with a very sore and grievous curse.
5 For I, the Lord, have decreed in my heart, that inasmuch as any man belonging to the order shall be found a transgressor, or, in other words, shall break the covenant with which ye are bound, he shall be cursed in his life, and shall be trodden down by whom I will;
6 For I, the Lord, am not to be mocked in these things—
7 And all this that the innocent among you may not be condemned with the unjust; and that the guilty among you may not escape; because I, the Lord, have promised unto you a crown of glory at my right hand.
8 Therefore, inasmuch as you are found transgressors, you cannot escape my wrath in your lives.
9 Inasmuch as ye are cut off for transgression, ye cannot escape the buffetings of Satan until the day of redemption.
10 And I now give unto you power from this very hour, that if any man among you, of the order, is found a transgressor and repenteth not of the evil, that ye shall deliver him over unto the buffetings of Satan; and he shall not have power to bring evil upon you.
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.
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.
D&C 104:11–16
11 It is wisdom in me; therefore, a commandment I give unto you, that ye shall organize yourselves and appoint every man his stewardship;
12 That every man may give an account unto me of the stewardship which is appointed unto him.
13 For it is expedient that I, the Lord, should make every man accountable, as a steward over earthly blessings, which I have made and prepared for my creatures.
14 I, the Lord, stretched out the heavens, and built the earth, my very handiwork; and all things therein are mine.
15 And it is my purpose to provide for my saints, for all things are mine.
16 But it must needs be done in mine own way; and behold this is the way that I, the Lord, have decreed to provide for my saints, that the poor shall be exalted, in that the rich are made low.
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.
D&C 104:17–18
17 For the earth is full, and there is enough and to spare; yea, I prepared all things, and have given unto the children of men to be agents unto themselves.
18 Therefore, if any man shall take of the abundance which I have made, and impart not his portion, according to the law of my gospel, unto the poor and the needy, he shall, with the wicked, lift up his eyes in hell, being in torment.
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.
D&C 104:19–46
19 And now, verily I say unto you, concerning the properties of the order—
20 Let my servant Sidney Rigdon have appointed unto him the place where he now resides, and the lot of the tannery for his stewardship, for his support while he is laboring in my vineyard, even as I will, when I shall command him.
21 And let all things be done according to the counsel of the order, and united consent or voice of the order, which dwell in the land of Kirtland.
22 And this stewardship and blessing, I, the Lord, confer upon my servant Sidney Rigdon for a blessing upon him, and his seed after him;
23 And I will multiply blessings upon him, inasmuch as he will be humble before me.
24 And again, let my servant Martin Harris have appointed unto him, for his stewardship, the lot of land which my servant John Johnson obtained in exchange for his former inheritance, for him and his seed after him;
25 And inasmuch as he is faithful, I will multiply blessings upon him and his seed after him.
26 And let my servant Martin Harris devote his moneys for the proclaiming of my words, according as my servant Joseph Smith, Jun., shall direct.
27 And again, let my servant Frederick G. Williams have the place upon which he now dwells.
28 And let my servant Oliver Cowdery have the lot which is set off joining the house, which is to be for the printing office, which is lot number one, and also the lot upon which his father resides.
29 And let my servants Frederick G. Williams and Oliver Cowdery have the printing office and all things that pertain unto it.
30 And this shall be their stewardship which shall be appointed unto them.
31 And inasmuch as they are faithful, behold I will bless, and multiply blessings upon them.
32 And this is the beginning of the stewardship which I have appointed them, for them and their seed after them.
33 And, inasmuch as they are faithful, I will multiply blessings upon them and their seed after them, even a multiplicity of blessings.
34 And again, let my servant John Johnson have the house in which he lives, and the inheritance, all save the ground which has been reserved for the building of my houses, which pertains to that inheritance, and those lots which have been named for my servant Oliver Cowdery.
35 And inasmuch as he is faithful, I will multiply blessings upon him.
36 And it is my will that he should sell the lots that are laid off for the building up of the city of my saints, inasmuch as it shall be made known to him by the voice of the Spirit, and according to the counsel of the order, and by the voice of the order.
37 And this is the beginning of the stewardship which I have appointed unto him, for a blessing unto him and his seed after him.
38 And inasmuch as he is faithful, I will multiply a multiplicity of blessings upon him.
39 And again, let my servant Newel K. Whitney have appointed unto him the houses and lot where he now resides, and the lot and building on which the mercantile establishment stands, and also the lot which is on the corner south of the mercantile establishment, and also the lot on which the ashery is situated.
40 And all this I have appointed unto my servant Newel K. Whitney for his stewardship, for a blessing upon him and his seed after him, for the benefit of the mercantile establishment of my order which I have established for my stake in the land of Kirtland.
41 Yea, verily, this is the stewardship which I have appointed unto my servant N. K. Whitney, even this whole mercantile establishment, him and his agent, and his seed after him.
42 And inasmuch as he is faithful in keeping my commandments, which I have given unto him, I will multiply blessings upon him and his seed after him, even a multiplicity of blessings.
43 And again, let my servant Joseph Smith, Jun., have appointed unto him the lot which is laid off for the building of my house, which is forty rods long and twelve wide, and also the inheritance upon which his father now resides;
44 And this is the beginning of the stewardship which I have appointed unto him, for a blessing upon him, and upon his father.
45 For behold, I have reserved an inheritance for his father, for his support; therefore he shall be reckoned in the house of my servant Joseph Smith, Jun.
46 And I will multiply blessings upon the house of my servant Joseph Smith, Jun., inasmuch as he is faithful, even a multiplicity of blessings.
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.” 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.
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.” 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.
D&C 104:47–53
47 And now, a commandment I give unto you concerning Zion, that you shall no longer be bound as a united order to your brethren of Zion, only on this wise—
48 After you are organized, you shall be called the United Order of the Stake of Zion, the City of Kirtland. And your brethren, after they are organized, shall be called the United Order of the City of Zion.
49 And they shall be organized in their own names, and in their own name; and they shall do their business in their own name, and in their own names;
50 And you shall do your business in your own name, and in your own names.
51 And this I have commanded to be done for your salvation, and also for their salvation, in consequence of their being driven out and that which is to come.
52 The covenants being broken through transgression, by covetousness and feigned words—
53 Therefore, you are dissolved as a united order with your brethren, that you are not bound only up to this hour unto them, only on this wise, as I said, by loan as shall be agreed by this order in council, as your circumstances will admit and the voice of the council direct.
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).
D&C 104:54–66
54 And again, a commandment I give unto you concerning your stewardship which I have appointed unto you.
55 Behold, all these properties are mine, or else your faith is vain, and ye are found hypocrites, and the covenants which ye have made unto me are broken;
56 And if the properties are mine, then ye are stewards; otherwise ye are no stewards.
57 But, verily I say unto you, I have appointed unto you to be stewards over mine house, even stewards indeed.
58 And for this purpose I have commanded you to organize yourselves, even to print my words, 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—
59 For the purpose of building up my church and kingdom on the earth, and to prepare my people for the time when I shall dwell with them, which is nigh at hand.
60 And ye shall prepare for yourselves a place for a treasury, and consecrate it unto my name.
61 And ye shall appoint one among you to keep the treasury, and he shall be ordained unto this blessing.
62 And there shall be a seal upon the treasury, and all the sacred things shall be delivered into the treasury; and no man among you shall call it his own, or any part of it, for it shall belong to you all with one accord.
63 And I give it unto you from this very hour; and now see to it, that ye go to and make use of the stewardship which I have appointed unto you, exclusive of the sacred things, for the purpose of printing these sacred things as I have said.
64 And the avails of the sacred things shall be had in the treasury, and a seal shall be upon it; and it shall not be used or taken out of the treasury by any one, neither shall the seal be loosed which shall be placed upon it, only by the voice of the order, or by commandment.
65 And thus shall ye preserve the avails of the sacred things in the treasury, for sacred and holy purposes.
66 And this shall be called the sacred treasury of the Lord; and a seal shall be kept upon it that it may be holy and consecrated unto the Lord.
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. 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.”
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.
D&C 104:67–77
67 And again, there shall be another treasury prepared, and a treasurer appointed to keep the treasury, and a seal shall be placed upon it;
68 And all moneys that you receive in your stewardships, by improving upon the properties which I have appointed unto you, in houses, or in lands, or in cattle, or in all things save it be the holy and sacred writings, which I have reserved unto myself for holy and sacred purposes, shall be cast into the treasury as fast as you receive moneys, by hundreds, or by fifties, or by twenties, or by tens, or by fives.
69 Or in other words, if any man among you obtain five dollars let him cast them into the treasury; or if he obtain ten, or twenty, or fifty, or an hundred, let him do likewise;
70 And let not any among you say that it is his own; for it shall not be called his, nor any part of it.
71 And there shall not any part of it be used, or taken out of the treasury, only by the voice and common consent of the order.
72 And this shall be the voice and common consent of the order—that any man among you say to the treasurer: I have need of this to help me in my stewardship—
73 If it be five dollars, or if it be ten dollars, or twenty, or fifty, or a hundred, the treasurer shall give unto him the sum which he requires to help him in his stewardship—
74 Until he be found a transgressor, and it is manifest before the council of the order plainly that he is an unfaithful and an unwise steward.
75 But so long as he is in full fellowship, and is faithful and wise in his stewardship, this shall be his token unto the treasurer that the treasurer shall not withhold.
76 But in case of transgression, the treasurer shall be subject unto the council and voice of the order.
77 And in case the treasurer is found an unfaithful and an unwise steward, he shall be subject to the council and voice of the order, and shall be removed out of his place, and another shall be appointed in his stead.
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.”
D&C 104:78–86
78 And again, verily I say unto you, concerning your debts—behold it is my will that you shall pay all your debts.
79 And it is my will that you shall humble yourselves before me, and obtain this blessing by your diligence and humility and the prayer of faith.
80 And inasmuch as you are diligent and humble, and exercise the prayer of faith, behold, I will soften the hearts of those to whom you are in debt, until I shall send means unto you for your deliverance.
81 Therefore write speedily to New York and write according to that which shall be dictated by my Spirit; and I will soften the hearts of those to whom you are in debt, that it shall be taken away out of their minds to bring affliction upon you.
82 And inasmuch as ye are humble and faithful and call upon my name, behold, I will give you the victory.
83 I give unto you a promise, that you shall be delivered this once out of your bondage.
84 Inasmuch as you obtain a chance to loan money by hundreds, or thousands, even until you shall loan enough to deliver yourself from bondage, it is your privilege.
85 And pledge the properties which I have put into your hands, this once, by giving your names by common consent or otherwise, as it shall seem good unto you.
86 I give unto you this privilege, this once; and behold, if you proceed to do the things which I have laid before you, according to my commandments, all these things are mine, and ye are my stewards, and the master will not suffer his house to be broken up. Even so. Amen.
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.
Footnotes
