Section 104
Overview
Doctrine and Covenants Section 104, dictated by Joseph Smith in April 1834, addresses a critical financial crisis in the early Latter-day Saint church in Kirtland, Ohio. The text dissolves the previous joint financial structure between the Kirtland and Missouri branches of the church due to mounting debts and internal transgressions. It reorganizes the 'United Firm' (later retroactively renamed the 'United Order' in the text) by assigning specific, detailed real estate and business stewardships to key church leaders, including Joseph Smith, Sidney Rigdon, and Newel K. Whitney. The revelation establishes a strict theological framework around these temporal assets: God claims absolute ownership of all property, and the leaders are designated as stewards who must account for their management. The text heavily intertwines temporal financial obedience with eternal salvation, explicitly threatening a 'sore and grievous curse,' the 'buffetings of Satan,' and eternity in hell for those who break the financial covenant or fail to impart their wealth to the poor. It also mandates the creation of two treasuries—one for printing scriptures and one for general church funds—and commands the leaders to pay their debts, promising divine deliverance from their financial bondage if they remain humble and faithful.
Key Figures
- Jesus Christ/The Lord (The speaker of the text, claiming ownership of all property and dictating its distribution)
- Joseph Smith, Jun. (The Prophet, receives the temple lot and his father's inheritance as a stewardship)
- Sidney Rigdon (First Counselor, receives the tannery and his residence as a stewardship)
- Martin Harris (Financial backer, receives a lot of land and is commanded to devote his money to printing scriptures)
- Frederick G. Williams (Second Counselor, receives his residence and joint stewardship of the printing office)
- Oliver Cowdery (Church leader and scribe, receives joint stewardship of the printing office and adjacent lots)
- John Johnson (Church member, receives his house and inheritance, commanded to sell lots for the city)
- Newel K. Whitney (Bishop, receives the mercantile establishment, ashery, and his residence as a stewardship)
- Joseph Smith, Sr. (Father of the Prophet, provided an inheritance under his son's stewardship)
- Satan (Mentioned as the entity to whom transgressors of the financial covenant will be delivered for buffeting)
Doctrines Analyzed
Key theological claims identified in this text:
Divine Ownership and Human Stewardship
Assertion
God created the earth and owns all property; humans are merely stewards who are strictly accountable to God for how they manage earthly blessings.
Evidence from Text
I, the Lord, stretched out the heavens, and built the earth, my very handiwork; and all things therein are mine... For it is expedient that I, the Lord, should make every man accountable, as a steward over earthly blessings (v. 13-14).
Evangelical Comparison
The biblical worldview strongly affirms that 'The earth is the Lord's, and everything in it' (Psalm 24:1) and that believers are called to be faithful stewards of the resources God entrusts to them (Matthew 25:14-30). However, D&C 104 takes this general biblical principle and applies it to a highly specific, micromanaged ecclesiastical system. In this text, stewardship is not just a general moral responsibility, but a formal, legally binding assignment of specific properties (tanneries, printing offices, stores) dictated by a prophet. Evangelical Christianity rejects the idea that church leaders have divine authority to assign, redistribute, or demand consecration of personal real estate and business assets under the threat of divine cursing.
Conditional Cursing for Covenant Breaking
Assertion
Breaking the temporal/financial covenant of the United Order results in a severe divine curse and being handed over to Satan.
Evidence from Text
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... ye cannot escape the buffetings of Satan until the day of redemption (v. 5, 9).
Evangelical Comparison
This doctrine introduces a severe legalistic burden that contradicts the New Covenant of grace. In Evangelical theology, Christ has redeemed believers from the curse of the law by becoming a curse for them (Galatians 3:13). There is 'now no condemnation for those who are in Christ Jesus' (Romans 8:1). While the New Testament does speak of handing an unrepentant person over to Satan (1 Corinthians 5:5), this is reserved for egregious, unrepentant moral sin (like incest), not for failing to uphold a communal property agreement or struggling with financial stewardship. Tying a believer's spiritual safety to their participation in a church's economic system violates the sufficiency of Christ's protection and grace.
Salvation Conditioned on Almsgiving
Assertion
Failing to impart one's wealth to the poor according to the law of the gospel will result in eternal damnation in hell.
Evidence from Text
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 (v. 18).
Evangelical Comparison
This is a direct contradiction of Sola Fide (Justification by Faith Alone). D&C 104:18 explicitly makes salvation contingent upon a specific work: imparting wealth to the poor. If one fails in this work, they go to hell. Evangelical Christianity, based on Ephesians 2:8-9 and Titus 3:5, teaches that salvation is entirely a free gift of God's grace, received through faith, apart from any works of righteousness we have done. While Evangelicals strongly believe that a genuine saving faith will result in good works, including caring for the poor (1 John 3:17, James 2:15-17), the works themselves are the fruit of salvation, not the root or the requirement to avoid hell.
Comparative Analysis
Theological Gap (Summary)
The text conflates temporal financial arrangements with eternal salvation, threatening believers with divine curses and hellfire for failing to uphold a church-mandated property covenant.
Theological Gap (Explained)
The theological gap between Doctrine and Covenants 104 and orthodox Evangelical Christianity centers primarily on the nature of the New Covenant and the basis of justification. In this text, a temporal, administrative financial arrangement (the United Firm) is elevated to the status of an 'everlasting order' and a binding spiritual covenant. The text explicitly threatens believers with a 'very sore and grievous curse' (v. 4) and the 'buffetings of Satan' (v. 9-10) if they fail to uphold their financial stewardships or break this specific property covenant. Furthermore, verse 18 explicitly conditions salvation on almsgiving, stating that a man who does not impart his portion to the poor will 'lift up his eyes in hell, being in torment.' This framework stands in stark contrast to the Evangelical understanding of Sola Fide and the finished work of Christ. According to the New Testament, the believer is justified entirely by grace through faith (Ephesians 2:8-9), and Christ has redeemed His people from the curse of the law by becoming a curse for them (Galatians 3:13). There is 'now no condemnation for those who are in Christ Jesus' (Romans 8:1). While the Bible strongly commands generosity and warns against the deceitfulness of riches (1 Timothy 6:17-19), it never posits that a believer's justification can be lost or that they will be subjected to divine curses and hellfire due to a failure in communal property management. The conflation of a 19th-century ecclesiastical financial crisis with eternal soteriological consequences represents a fundamental departure from the biblical Gospel of grace.
For All Ages
Imagine you are part of a club, and the club leader says, 'If you don't give your allowance to the club and share your toys exactly how I say, God will curse you and send you to time-out forever.' That would be really scary! In this text, the leader is telling his followers that if they don't share their land and money exactly as instructed, God will curse them and let Satan hurt them. But the Bible teaches something very different. The Bible says that Jesus already took all our curses when He died on the cross. If we trust in Jesus, we are safe in God's family forever. We should definitely be generous and help the poor, but we do it because we love God, not because we are terrified He will curse us or send us to hell if we make a mistake with our money.
Friction Points
Sola Fide
Verse 18 explicitly states that failing to impart wealth to the poor results in going to hell, making salvation dependent on the work of almsgiving.
Sola Scriptura
The text claims to be direct revelation from God dictating 19th-century real estate transactions, adding to the closed canon of Scripture.
Christology / Finished Work
The text threatens believers with a 'sore and grievous curse' and the 'buffetings of Satan' for administrative failures, denying the complete protection and redemption from the curse provided by Christ's atonement.
Semantic Warnings
Terms that have different meanings between traditions:
"Salvation"
In This Text
Used in this text to mean both eternal exaltation (v. 1) and temporal deliverance from financial ruin and enemies (v. 51).
In Evangelicalism
Deliverance from the penalty and power of sin through faith in Jesus Christ.
"Covenant"
In This Text
A specific, legally and spiritually binding agreement regarding the pooling and management of real estate and business assets.
In Evangelicalism
A sovereign administration of grace and promise by God, culminating in the New Covenant established in Christ's blood for the forgiveness of sins.
"Stewardship"
In This Text
A specific piece of real estate or a business (like a tannery or printing office) formally assigned to an individual by church leadership.
In Evangelicalism
The general responsibility of all believers to manage their time, talents, and resources for God's glory.
Soteriology (Salvation)
Salvation Defined: Attaining a 'crown of glory' (v. 7) and escaping the 'buffetings of Satan' and hell (v. 9, 18). It also includes temporal deliverance from debt and enemies (v. 51).
How Attained: By remaining faithful to the financial covenant, being a wise steward of assigned property, and imparting wealth to the poor.
Basis of Assurance: Maintaining full fellowship in the order and receiving the approval of the council that one is a 'faithful and wise' steward.
Comparison to Sola Fide: The text directly contradicts Sola Fide. While Evangelicals believe faith alone justifies, D&C 104:18 makes eternal destiny contingent upon wealth redistribution, stating that those who do not impart their portion will 'lift up his eyes in hell, being in torment.'
Mandates & Requirements
Explicit Commands
- Organize yourselves and appoint every man his stewardship (v. 11)
- Give an account unto the Lord of the appointed stewardship (v. 12)
- Impart a portion of abundance to the poor and needy (v. 18)
- Let Sidney Rigdon have the tannery and his residence (v. 20)
- Do all things according to the counsel and united consent of the order (v. 21)
- Let Martin Harris have the lot obtained by John Johnson (v. 24)
- Let Martin Harris devote his moneys for proclaiming words as directed by Joseph Smith (v. 26)
- Let Frederick G. Williams have his dwelling place (v. 27)
- Let Oliver Cowdery have the printing office lot and his father's lot (v. 28)
- Let Frederick G. Williams and Oliver Cowdery have the printing office (v. 29)
- Let John Johnson have his house and inheritance (v. 34)
- John Johnson must sell lots for the building of the city (v. 36)
- Let Newel K. Whitney have the mercantile establishment, ashery, and his residence (v. 39)
- Let Joseph Smith, Jun., have the temple lot and his father's inheritance (v. 43)
- No longer be bound as a united order to the brethren of Zion (v. 47)
- Organize the Kirtland order and Zion order separately in their own names (v. 48-50)
- Prepare a place for a treasury and consecrate it (v. 60)
- Appoint one to keep the treasury and ordain him (v. 61)
- Place a seal upon the treasury (v. 62)
- Deliver all sacred things into the treasury (v. 62)
- Prepare another general treasury and appoint a treasurer with a seal (v. 67)
- Cast all moneys received from stewardships into the general treasury (v. 68-69)
- Do not claim any money in the treasury as your own (v. 70)
- Only use treasury funds by voice and common consent of the order (v. 71)
- Pay all your debts (v. 78)
- Humble yourselves and exercise the prayer of faith (v. 79)
- Write speedily to New York as dictated by the Spirit (v. 81)
- Loan money by hundreds or thousands to deliver yourselves from bondage (v. 84)
- Pledge the properties put into your hands to secure loans (v. 85)
Implicit Obligations
- Total submission to Joseph Smith's authority regarding personal property and business ventures
- Maintaining full fellowship and good standing in the community to access necessary funds
- Accepting that financial failure or disagreement with the order's management is a spiritual transgression
Ritual Requirements
- Ordaining the treasurer to his specific blessing and office (v. 61)
- Placing a physical or spiritual 'seal' upon the treasuries to consecrate them (v. 62, 64, 66, 67)
Evangelism Toolkit
Practical tools for engagement and dialogue:
Discovery Questions
Open-ended questions to promote reflection:
- In verse 18, the text says a man will go to hell if he doesn't impart his wealth to the poor. How does this fit with the idea that we are saved by grace and not by our works?
- The text mentions that breaking this financial covenant leads to a 'sore and grievous curse' and the 'buffetings of Satan.' How do you experience God's grace and peace when there are such severe threats attached to administrative rules?
- If the United Firm was established as an 'everlasting order' (v. 1), why was it dissolved shortly after this, and how do we understand God's promises regarding it?
- When you read about God dictating specific real estate assignments like tanneries and printing offices, how does that shape your view of what Scripture is meant to be?
Redemptive Analogies
Bridges from this text to the Gospel:
God as the True Owner of All Things
Recognizing that God owns everything, including our very lives, is the first step to realizing our spiritual bankruptcy before Him. Because we owe Him everything and have fallen short, we desperately need the grace provided by Christ.
Deliverance from Bondage
While the text speaks of deliverance from financial debt, this points to our much greater need for deliverance from the spiritual bondage of sin, a debt we could never pay but which Christ paid in full.
Spiritual Weight
Burdens this text places on adherents:
The believer's eternal destiny and spiritual safety are explicitly tied to their financial contributions, property management, and almsgiving. This creates a heavy burden where one can never be truly certain they have given enough or managed their stewardship well enough to avoid hell.
The text repeatedly threatens a 'sore and grievous curse' and being handed over to Satan for breaking this specific temporal covenant. This instills a deep-seated fear of divine retribution for administrative or financial missteps, robbing the believer of the peace and assurance found in the Gospel.