Doctrine and Covenants 103-105

<p>&ldquo;Many of us live or work in an environment where humility is often misunderstood and considered a weakness. Not many corporations or institutions include humility as a value statement or a desired characteristic of their management. Yet as we learn about the workings of God, the power of a humble and submissive spirit becomes apparent. In the kingdom of God, greatness begins with humility and submissiveness. These companion virtues are the first critical steps to opening the doors to the blessings of God and the power of the priesthood. It matters not who we are or how lofty our credentials appear. Humility and submissiveness to the Lord, coupled with a grateful heart, are our strength and our hope.&rdquo;</p>

<p>I recently spoke with one of the most generous people I have ever known. I asked him to describe the feelings of fulfillment that have come because of his generosity. He spoke about the feeling of joy and happiness in one&rsquo;s heart from sharing with others less fortunate. He stated that nothing is really his&mdash;it all comes from the Lord&mdash;we are only the custodians of what He has given us. As the Lord said to the Prophet Joseph Smith, &ldquo;All these things are mine, and ye are my stewards&rdquo; (D&amp;C 104:86).</p>

<p>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.<a href="#_ftn1" id="_ftnref1" title="" class="see-footnote">[1]</a> 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[<em>sic</em>] 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.”<a href="#_ftn2" id="_ftnref2" title="" class="see-footnote">[2]</a></p> <p>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. </p> <div class="footnotes"> <p class="footnote"><a href="#_ftnref1" id="_ftn1" title="" class="footnote-label">[1]</a> “Historical Introduction,” Revelation, 23 April 1834 [D&C 104], JSP. </p> <p class="footnote"><a href="#_ftnref2" id="_ftn2" title="" class="footnote-label">[2]</a> Letter to Church Brethren, 15 June 1835, p. 1, JSP. </p> </div>

<p>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. </p> <p>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.”<a href="#_ftn1" id="_ftnref1" title="" class="see-footnote">[1]</a></p> <div class="footnotes"> <p class="footnote"><a href="#_ftnref1" id="_ftn1" title="" class="footnote-label">[1]</a> <em>General Handbook</em>,33.2.</p> </div>

<p>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: </p> <blockquote> <p>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.<a href="#_ftn1" id="_ftnref1" title="" class="see-footnote">[1]</a></p> </blockquote> <div class="footnotes"> <p class="footnote"><a href="#_ftnref1" id="_ftn1" title="" class="footnote-label">[1]</a> Gordon B. Hinckley, “The State of the Church,” April 1991 general conference. </p> </div>