Section 72
Overview
Doctrine and Covenants Section 72 is a compilation of three revelations dictated by Joseph Smith on December 4, 1831, in Kirtland, Ohio. The text formally calls Newel K. Whitney to be the bishop in Kirtland, expanding the administrative structure of the early Latter-day Saint church. It outlines the specific duties of the bishop, which heavily emphasize financial and material administration: keeping the Lord's storehouse, receiving church funds, caring for the poor and needy, and managing the accounts of the elders. Crucially, this section introduces a strict system of institutional accountability. It mandates that every elder and member must render an account of their stewardship to the bishop. To gather to 'Zion' (Missouri) and receive an inheritance, members are required to lay all their property before the bishop and obtain a physical 'certificate' of worthiness from local leaders. Without this certificate, the text explicitly states they 'shall not be accepted.' This revelation is foundational for the modern LDS practice of requiring 'temple recommends' (certificates of worthiness) and establishes a paradigm where human ecclesiastical leaders act as necessary mediators for a believer's spiritual and communal acceptance.
Key Figures
- The Lord / Redeemer: The claimed divine author of the text, speaking in the first person to establish church order and mandate obedience.
- Newel K. Whitney: A Kirtland merchant who is explicitly named, appointed, and ordained to the office and power of bishop in this revelation.
- The Bishop in Zion: (Historically Edward Partridge) The presiding authority in Missouri who receives the accounts, funds, and certificates from the Kirtland bishop.
- Elders / High Priests: The priesthood leadership who are commanded to render accounts of their stewardship and obtain recommendations to be approved.
Doctrines Analyzed
Key theological claims identified in this text:
Institutional Certification of Worthiness
Assertion
A believer's acceptance, inheritance, and standing as a wise steward are dependent upon receiving a physical certificate of approval from a bishop or church elders.
Evidence from Text
A certificate from the judge or bishop in this part of the vineyard, unto the bishop in Zion, rendereth every man acceptable, and answereth all things, for an inheritance... Otherwise he shall not be accepted of the bishop of Zion. (D&C 72:17-18)
Evangelical Comparison
In this text, spiritual and communal acceptance is heavily mediated by the institutional church. The 'certificate' acts as a literal passport to Zion and a prerequisite for receiving an inheritance among God's people. The bishop functions as a gatekeeper; without his written approval, a person 'shall not be accepted.' This establishes a paradigm of worthiness based on observable performance and financial accounting. Evangelical Christianity fundamentally rejects the necessity of human mediators or institutional certificates for spiritual acceptance. Based on Sola Fide and the Universal Priesthood of Believers, evangelicals hold that a person is made entirely acceptable to God the moment they place their faith in Jesus Christ. Ephesians 1:6 declares that believers are 'accepted in the beloved' (Christ), and Romans 5:1 affirms that we have peace with God through faith. The Holy Spirit is the 'seal' guaranteeing our inheritance (Ephesians 1:13-14), not a document signed by a bishop.
Law of Consecration and Financial Accounting
Assertion
Believers are required to lay all their property and resources before the bishop and render a strict account of their financial and spiritual stewardship to be considered worthy.
Evidence from Text
...according to the law every man that cometh up to Zion must lay all things before the bishop in Zion. (D&C 72:15)
Evangelical Comparison
The text enforces a strict communal economic system where the bishop holds immense power over the material lives of the members. Believers must 'lay all things' before the bishop, who then manages the storehouse, administers to wants, and judges whether the members are 'wise stewards.' This accounting is not merely administrative; it has eternal implications, as rendering an approved account is tied to inheriting heavenly mansions (v. 3-4). Evangelical Christianity views stewardship as a personal responsibility before God, guided by the Holy Spirit and biblical principles of cheerful giving (2 Corinthians 9:7). While the early church in Acts 4 voluntarily shared possessions, it was not a mandated legal requirement for salvation or acceptance, as Peter clarified to Ananias that the property remained his own (Acts 5:4). Evangelicals reject the idea that financial accounting to a church leader is a prerequisite for eternal inheritance, viewing such systems as a form of works-righteousness and legalism.
Continuing Revelation and New Scripture
Assertion
The church is commanded to fund the publication of new revelations given through Joseph Smith so they can be sent to the ends of the earth.
Evidence from Text
That the revelations may be published, and go forth unto the ends of the earth; that they also may obtain funds which shall benefit the church in all things; (D&C 72:21)
Evangelical Comparison
The text explicitly commands the financial support of the 'literary concerns' of the church to ensure that Joseph Smith's revelations are published and distributed globally. This demonstrates the LDS belief in an open canon, where modern prophetic utterances carry the same, or even greater, weight than ancient biblical texts. The publication of these revelations (which became the Book of Commandments and later the Doctrine and Covenants) is seen as a divine mandate. Evangelical Christianity adheres strictly to Sola Scriptura, the belief that the 66 books of the Bible are the sole, infallible, and sufficient rule of faith and practice. Evangelicals believe the canon of Scripture is closed, as warned in Revelation 22:18-19 and affirmed by Jude 1:3 (the faith 'once for all delivered to the saints'). Therefore, commands to publish new, binding revelations are viewed as a severe departure from biblical orthodoxy.
Comparative Analysis
Theological Gap (Summary)
The text inserts human ecclesiastical leaders (bishops) as necessary mediators for a believer's acceptance and eternal inheritance, replacing justification by faith with institutional certification and financial accounting.
Theological Gap (Explained)
The fundamental theological gap between D&C 72 and Evangelical Christianity lies in the mediation of salvation and acceptance. In this text, the bishop is elevated to a mediatorial role. A believer cannot simply trust in Christ and be accepted into 'Zion' or inherit heavenly 'mansions'; they must undergo a rigorous process of financial and spiritual accounting before a human judge. The requirement to 'lay all things before the bishop' and obtain a 'certificate' to be 'rendereth... acceptable' (v. 17) creates a system of works-righteousness heavily dependent on institutional compliance. This directly violates the Evangelical pillars of Sola Fide (faith alone) and Solus Christus (Christ alone). The biblical gospel asserts that there is only one mediator between God and men, Jesus Christ (1 Timothy 2:5). Believers are justified and made acceptable to God entirely apart from works of the law or institutional accounting (Romans 3:28). By requiring a physical certificate from a bishop to secure an inheritance, the text shifts the believer's focus from the finished, sufficient work of Christ on the cross to their own performance and the approval of human ecclesiastical hierarchy.
For All Ages
Imagine you are invited to a wonderful party at a king's palace. The king says, 'Just trust my Son, and you can come in for free!' That is what Evangelical Christians believe about heaven—Jesus paid our way. But this text says that to get into the party, you have to give all your money to the king's party-planners, let them check all your behavior, and get a special paper ticket from them. If you don't have that paper ticket, you can't come in. This is a big difference because the Bible says Jesus is the only ticket we need, and we don't have to earn our way in by giving our stuff to church leaders.
Friction Points
Sola Fide (Justification by Faith Alone)
The text conditions acceptance and eternal inheritance on rendering an approved account of works and financial consecration to a bishop.
Universal Priesthood of Believers / Solus Christus
The text inserts the bishop as a necessary mediator who determines a believer's worthiness and acceptance before God and the community.
Sola Scriptura
The text presents itself as new, binding divine revelation and mandates the publication of these new scriptures to the ends of the earth.
Semantic Warnings
Terms that have different meanings between traditions:
"Bishop"
In This Text
A local presiding high priest who acts as a judge, manages the storehouse, receives consecrated property, and issues certificates of worthiness.
In Evangelicalism
An overseer or pastor (episkopos) tasked with shepherding the flock, teaching sound doctrine, and modeling godly character (1 Timothy 3:1-7), without the power to mediate salvation or demand total financial surrender.
"Stewardship"
In This Text
A formal assignment or property given by the church, requiring a strict, literal accounting to the bishop to prove worthiness for eternal reward.
In Evangelicalism
The faithful management of the time, talents, and treasures God has entrusted to a believer, motivated by grace rather than a requirement for justification.
"Zion"
In This Text
A specific geographic location (Missouri) where the righteous must gather, requiring institutional permission to enter.
In Evangelicalism
Historically Jerusalem; theologically, the heavenly city of God and the future dwelling place of all believers (Hebrews 12:22).
Soteriology (Salvation)
Salvation Defined: Inheriting the 'mansions prepared for him of my Father' (v. 4) and being accepted into Zion.
How Attained: By being a 'faithful and wise' steward in time, which is practically demonstrated by laying all things before the bishop and obtaining a certificate of worthiness.
Basis of Assurance: Assurance is based on possessing a physical certificate from church leaders and having one's accounts 'approved in all things' (v. 19).
Comparison to Sola Fide: This soteriology is diametrically opposed to Sola Fide. While Sola Fide teaches that salvation is a free gift received by faith apart from works (Ephesians 2:8-9), this text requires rigorous financial accounting, surrender of property, and institutional certification to secure an inheritance.
Mandates & Requirements
Explicit Commands
- Hearken and listen to the voice of the Lord (v. 1)
- Appoint a bishop unto the church in this part of the vineyard (v. 2)
- Every steward must render an account of his stewardship in time and eternity (v. 3)
- Elders must render an account of their stewardship unto the bishop (v. 5)
- Keep records of these things to hand over to the bishop in Zion (v. 6)
- Appoint and ordain Newel K. Whitney to this power (v. 8)
- The bishop must keep the Lord's storehouse (v. 10)
- The bishop must receive the funds of the church (v. 10)
- The bishop must take an account of the elders (v. 11)
- The bishop must administer to the wants of the elders (v. 11)
- Elders must pay for what they receive if they have the means (v. 11)
- Consecrate funds to the good of the church, the poor, and the needy (v. 12)
- Hand over accounts of those who cannot pay to the bishop of Zion (v. 13)
- Every man that goes to Zion must lay all things before the bishop in Zion (v. 15)
- Every elder must give an account of his stewardship to the local bishop (v. 16)
- Elders must be recommended by the church or churches where they labor (v. 19)
- Provide assistance to stewards over the literary concerns of the church (v. 20)
- Publish the revelations to the ends of the earth (v. 21)
- Members going to Zion must carry a certificate from three elders or the bishop (v. 25)
Implicit Obligations
- Total submission to the financial and spiritual authority of the bishop.
- Acceptance of Joseph Smith's dictations as the literal, unquestionable voice of God.
- Belief that geographic relocation to Zion (Missouri) is a divine requirement for the faithful.
- Willingness to surrender personal property and wealth to institutional control.
Ritual Requirements
- Ordination unto power (specifically the ordination of Newel K. Whitney as bishop, v. 8).
Evangelism Toolkit
Practical tools for engagement and dialogue:
Discovery Questions
Open-ended questions to promote reflection:
- Verse 17 mentions that a certificate from the bishop renders a man acceptable for an inheritance. How does this compare to Paul's teaching in Ephesians 1:11-14 about how we obtain an inheritance?
- If our acceptance before God requires us to 'lay all things before the bishop' and render a perfect account, how can we ever have true assurance that we have done enough?
- How do you balance the requirement of needing a physical certificate from church leaders to be accepted with the biblical promise that whoever believes in the Son already has eternal life (John 3:36)?
Redemptive Analogies
Bridges from this text to the Gospel:
The Certificate of Worthiness
The desire for a 'certificate' points to our deep human need for justification—a declaration that we are righteous and acceptable. In the Gospel, we do not need a paper certificate from a bishop because Christ's imputed righteousness is our ultimate 'certificate.' When God looks at a believer, He sees the perfect record of Jesus.
The Storehouse and Caring for the Poor
This reflects God's genuine heart for the vulnerable. However, the ultimate provision for our poverty is not a physical storehouse, but Jesus Christ, who, though He was rich, became poor for our sakes, so that through His poverty we might become spiritually rich.
Spiritual Weight
Burdens this text places on adherents:
Believers carry the heavy burden of constantly needing to prove their worthiness through their actions and stewardship. Because eternal inheritance is tied to being 'faithful and wise in time,' there is a perpetual anxiety about whether one has done enough to be approved.
The mandate to 'lay all things before the bishop' places immense financial pressure on the believer. Surrendering property and wealth to institutional control creates a dynamic where one's material livelihood is dependent on the favor and judgment of church leadership.
The explicit threat that without a certificate a person 'shall not be accepted' creates a culture of compliance based on fear. Believers must carefully manage their outward behavior and relationship with local leaders to ensure they receive the necessary paperwork for spiritual progression.