DC 72 Intro: SECTION 72
Late in 1831 the high priests in Kirtland agreed that since Bishop Partridge was in Missouri, and so unable to give close attention to temporal affairs in Kirtland, a second bishop was needed for Kirtland. In the following revelation, given through Joseph Smith, Jr., they are commended for their care, and further instruction concerning stewardship is given. The revelation was received December 4, 1831, at Kirtland, Ohio.
1a Hearken, and listen to the voice of the Lord, O ye who have assembled yourselves together, who are the high priests of my church, to whom the kingdom and power have been given.
1b For verily thus saith the Lord, It is expedient in me for a bishop to be appointed unto you, or of you unto the church, in this part of the Lord's vineyard;
1c and verily in this thing ye have done wisely, for it is required of the Lord, at the hand of every steward, to render an account of his stewardship, both in time and in eternity.
1d For he who is faithful and wise in time is accounted worthy to inherit the mansions prepared for them of my Father.
1e Verily I say unto you, The elders of the church in this part of my vineyard shall render an account of their stewardship unto the bishop which shall be appointed of me, in this part of my vineyard.
1f These things shall be had on record, to be handed over unto the bishop in Zion; and the duty of the bishop shall be made known by the commandments which have been given, and the voice of the conference.
2 And now, verily I say unto you, My servant Newel K. Whitney is the man who shall be appointed and ordained unto this power; this is the will of the Lord your God, your Redeemer. Even so. Amen.
3a The word of the Lord, in addition to the law which has been given, making known the duty of the bishop which has been ordained unto the church in this part of the vineyard, which is verily this:
3b to keep the Lord's storehouse; to receive the funds of the church in this part of the vineyard; to take an account of the elders, as before has been commanded; and to administer to their wants, who shall pay for that which they receive, inasmuch as they have wherewith to pay, that this also may be consecrated to the good of the church, to the poor and needy;
3c and he who hath not wherewith to pay, an account shall be taken and handed over to the bishop of Zion, who shall pay the debt out of that which the Lord shall put into his hands;
