- The word of the Lord, in addition to the law which has been given, making known the duty of the bishop, who has been ordained unto the church in this part of the vineyard, which is verily this: 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. And he who has not wherewith to pay, an account shall be taken and handed over to the bishop in Zion, who shall pay the debt out of that which the Lord shall put into his hands.
- And they of the faithful who labor in spiritual things, in administering the gospel and the things of the Kingdom unto the church and unto the world, shall answer the debt unto the bishop in Zion, thus it comes out of the church, for according to the Law, every man who comes up to Zion must lay all things before the bishop in Zion.
- And now, verily I say unto you that every elder in this part of the vineyard must give an account of his stewardship unto the bishop in this part of the vineyard. A certificate from the judge or bishop in this part of the vineyard, unto the bishop in Zion, renders every man accepted, and answers all things for an inheritance, and to be received as a wise steward and as a faithful laborer. Otherwise, he shall not be accepted of the bishop in Zion. And now, verily I say unto you, Let every elder who shall give an account unto the bishop of the church, in this part of the vineyard, be recommended by the church or churches in which he labors, that he may render himself and his accounts approved in all things.
- And again, let my servants who are appointed as stewards over the literary concerns of my church have claims for assistance upon the bishop or bishops in all things, 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, that they also may render themselves approved in all things, and be accounted as wise stewards. And now, behold, this shall be an ensample for all the extensive branches of my church, in whatever land they shall be established. And now I make an end of my sayings. Amen.
A revelation given at Kirtland, Ohio, 4 December 1831, through Joseph Smith Jr.