Doctrine and Covenants Section 78

Historical Background

Reference is made in this revelation to an “order.” This order was a council of business men which eventually became known as the “United Firm.” The purpose of the firm was to unite the resources of its various members in such a way that profits might be generated and that money from those profits would be given to the Church for the building up of the kingdom of God. This was not the group that administered the law of consecration. That responsibility rested upon the presiding bishop of the Church. This group, sometimes called the “United Order,” was a business venture whose members were the leading officers of the Church. Today the Church has interest in businesses and corporations, farm land and investments. The hope is that there will be profit generated and that the Church will become self-reliant, or as this revelations states, “independent above all other creatures beneath the celestial world” (D&C 78:14). The result of this approach is that the Church is essentially debt-free. All of its buildings are paid for before they are constructed. There are no mortgages that need to be paid. The only fund-raising that Church members become involved in is tithing, which is the great sustaining financial resource of the Church.

D&C 78:1-7 Regulating the Affairs of the Storehouse

As you read these verses, notice the words that indicate what the Lord is trying to accomplish. What does He mean in verse 4 when he says, “Advance the cause?” How can a church with financial stability help its members become “equal” in heavenly and earthly things? Cross-reference: Moses 7:18.

D&C 78:8-16 Financial Independence

Why is the Lord establishing this “order?” What does He hope to accomplish? How will it be accomplished? Why would it be wise for the Church to be “independent above all other creatures beneath the celestial world?” What blessings come to individuals and families as they achieve financial independence? What can you do to achieve financial independence?

D&C 78:17-22 I Will Lead You Along

The Lord commanded Church leaders to unite in a commercial business operation. The intent was to help the Church achieve financial independence. What blessings were promised to those who faithfully followed this council? What is meant by “the riches of eternity?” See verse 18. Why should we receive all that we have with thankfulness? What does it mean to “inherit all things?” See D&C 84:35-38. How are you and your family blessed because the Church is free from debt? What is the Church building like, where you attend meetings? How much time do local Church leaders have to spend raising money to pay off local Church debts? Since we don’t spend any time raising funds to pay Church debts, what should we do with our time?