Revelation given to Joseph Smith the Prophet, at or near Kirtland, Ohio, April 23, 1834, concerning the United Firm (see the headings to sections 78 and 82). The occasion was likely that of a council meeting of members of the United Firm, which discussed the pressing temporal needs of the Church. An earlier meeting of the firm on April 10 had resolved that the organization be dissolved. This revelation directs that the firm instead be reorganized; its properties were to be divided among members of the firm as their stewardships. Under Joseph Smith’s direction, the phrase “United Firm” was later replaced with “United Order” in the revelation.

1–10, Saints who transgress against the united order will be cursed; 11–16, The Lord provides for His Saints in His own way; 17–18, Gospel law governs the care of the poor; 19–46, The stewardships and blessings of various brethren are designated; 47–53, The united order in Kirtland and the order in Zion are to operate separately; 54–66, The sacred treasury of the Lord is set up for the printing of the scriptures; 67–77, The general treasury of the united order is to operate on the basis of common consent; 78–86, Those in the united order are to pay all their debts, and the Lord will deliver them from financial bondage.

1 Verily I say unto you, my friends, I give unto you counsel, and a commandment, concerning all the properties which belong to the order which I commanded to be organized and established, to be a united order, and an everlasting order for the benefit of my church, and for the salvation of men until I come— 2 With promise immutable and unchangeable, that inasmuch as those whom I commanded were faithful they should be blessed with a multiplicity of blessings; 3 But inasmuch as they were not faithful they were nigh unto cursing.
Note: Joseph Smith was a false prophet.
The United Order in Kirtland, Ohio, was closely tied to the economic ambitions and subsequent collapse of the Kirtland Safety Society in 1837.

4 Therefore, inasmuch as some of my servants have not kept the commandment, but have broken the covenant through covetousness, and with feigned words, I have cursed them with a very sore and grievous curse. 5 For I, the Lord, have decreed in my heart, that 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, and shall be trodden down by whom I will; 6 For I, the Lord, am not to be mocked in these things— 7 And all this that the innocent among you may not be condemned with the unjust; and that the guilty among you may not escape; because I, the Lord, have promised unto you a crown of glory at my right hand. 8 Therefore, inasmuch as you are found transgressors, you cannot escape my wrath in your lives.
Note: Joseph Smith was a transgressor.
Joseph Smith participated in approximately 175 to 220 legal actions, including civil lawsuits, debt disputes, and criminal charges, throughout his lifetime from 1819 to 1844.

9 Inasmuch as ye are cut off for transgression, ye cannot escape the buffetings of Satan until the day of redemption. 10 And I now give unto you power from this very hour, that if any man among you, of the order, is found a transgressor and repenteth not of the evil, that ye shall deliver him over unto the buffetings of Satan; and he shall not have power to bring evil upon you.
Note: Joseph Smith used United Order monies for his family homes.
On the day that Joseph and Emma Smith arrived in Kirtland, Joseph Smith received a revelation which told the Saints that it was “meet that my servant Joseph Smith, Jun., should have a house built, in which to live and translate” (Doctrine and Covenants 41:7). In late 1833, after more than two years in the area, Joseph and Emma finally moved—with two young children—into their home, which had been built with the help of family, friends, and Church members. The Hyrum Smith home is located on State Road 306 across the street from and just south of the Kirtland Temple. The Joseph Sr. and Lucy Mack Smith Home originally stood just north of the Joseph and Emma Smith Home on the west side of Chillicothe Road.

11 It is wisdom in me; therefore, a commandment I give unto you, that ye shall organize yourselves and appoint every man his stewardship; 12 That every man may give an account unto me of the stewardship which is appointed unto him. 13 For it is expedient that I, the Lord, should make every man accountable, as a steward over earthly blessings, which I have made and prepared for my creatures. 14 I, the Lord, stretched out the heavens, and built the earth, my very handiwork; and all things therein are mine. 15 And it is my purpose to provide for my saints, for all things are mine. 16 But it must needs be done in mine own way; and behold this is the way that I, the Lord, have decreed to provide for my saints, that the poor shall be exalted, in that the rich are made low.
Note: Communism has never succeeded.
Communism has historically struggled and collapsed due to central economic planning failures, a lack of market price signals, and the concentration of power into authoritarian or totalitarian regimes.
Note: The LDS church is authoritarian in practice.

17 For the earth is full, and there is enough and to spare; yea, I prepared all things and have given unto the children of men to be agents unto themselves. 18 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.
Note: Believers will care for the poor without authoritarian demands.
But now I am going to Jerusalem to minister to the saints. For it pleased those from Macedonia and Achaia to make a certain contribution for the poor among the saints who are in Jerusalem. It pleased them indeed, and they are their debtors. For if the Gentiles have been partakers of their spiritual things, their duty is also to minister to them in material things. Romans 15:25-27

19 And now, verily I say unto you, concerning the properties of the order— 20 Let my servant Sidney Rigdon have appointed unto him the place where he now resides, and the lot of the tannery for his stewardship, for his support while he is laboring in my vineyard, even as I will, when I shall command him. 21 And let all things be done according to the counsel of the order, and united consent or voice of the order, which dwell in the land of Kirtland. 22 And this stewardship and blessing, I, the Lord, confer upon my servant Sidney Rigdon for a blessing upon him, and his seed after him; 23 And I will multiply blessings upon him, inasmuch as he will be humble before me.
Note: Sidney Rigdon was living on United Order monies.
Earlier in his Kirtland period, Rigdon had relinquished his career as a prominent Reform Baptist (Campbellite) preacher to join the church, living largely within the communal and cooperative economic framework established by the early Kirtland Saints.

24 And again, let my servant Martin Harris have appointed unto him, for his stewardship, the lot of land which my servant John Johnson obtained in exchange for his former inheritance, for him and his seed after him; 25 And inasmuch as he is faithful, I will multiply blessings upon him and his seed after him. 26 And let my servant Martin Harris devote his moneys for the proclaiming of my words, according as my servant Joseph Smith, Jun., shall direct.
Note: Martin Harris lost his wealth to Joseph Smith.
Until 1831, Harris lived in Palmyra, New York, where he was a prosperous farmer. Harris, who had been left destitute and without a congregation in Kirtland, accepted the assistance of members of the LDS Church.

27 And again, let my servant Frederick G. Williams have the place upon which he now dwells.
Note: Frederick Williams was living on United Order monies.
On July 20, 1832, Williams was appointed scribe to Joseph Smith and joined the church's First Presidency the next year. He was a member of the committee appointed to publish the Doctrine and Covenants, a portion of the church's canon, as well as the church's first hymnal from 1835, compiled by Smith's wife, Emma, under the auspices of F.G. Williams & Co.
 
28 And let my servant Oliver Cowdery have the lot which is set off joining the house, which is to be for the printing office, which is lot number one, and also the lot upon which his father resides. 29 And let my servants Frederick G. Williams and Oliver Cowdery have the printing office and all things that pertain unto it.
Note: Frederick Williams died for Joseph Smith.
Williams died of a pulmonary hemorrhage at Quincy, Illinois in October 1842.
 
30 And this shall be their stewardship which shall be appointed unto them. 31 And inasmuch as they are faithful, behold I will bless, and multiply blessings upon them. 32 And this is the beginning of the stewardship which I have appointed them, for them and their seed after them. 33 And, inasmuch as they are faithful, I will multiply blessings upon them and their seed after them, even a multiplicity of blessings.
Note: Oliver Cowdery admitted that Joseph Smith was a fraud.
By early 1838, the relationship between Smith and Cowdery had deteriorated significantly. Cowdery felt that Smith's integration of economic and political plans into his theology and ecclesiastical structure was encroaching on the separation of church and state. Cowdery also expressed his concerns of Smith's relationship with Fanny Alger, a teenage maid living with the Smiths in Kirtland. In a January 1838 letter to his brother Warren: "[We] had some conversation in which in every instance I did not fail to affirm that which I had said was strictly true. A dirty, nasty, filthy affair of his and Fanny Alger's was talked over in which I strictly declared that I had never deserted from the truth in the matter, and as I supposed was admitted by himself."

34 And again, let my servant John Johnson have the house in which he lives, and the inheritance, all save the ground which has been reserved for the building of my houses, which pertains to that inheritance, and those lots which have been named for my servant Oliver Cowdery. 35 And inasmuch as he is faithful, I will multiply blessings upon him. 36 And it is my will that he should sell the lots that are laid off for the building up of the city of my saints, inasmuch as it shall be made known to him by the voice of the Spirit, and according to the counsel of the order, and by the voice of the order. 37 And this is the beginning of the stewardship which I have appointed unto him, for a blessing unto him and his seed after him. 38 And inasmuch as he is faithful, I will multiply a multiplicity of blessings upon him.
Note: John Johnson lost his land to Joseph Smith.
Johnson invited Smith and his wife and children to live at the Johnson farm, which served as the headquarters of the church from September 1831 to March 1832. While living at the farm, Smith recorded a number of revelations which are included in the Doctrine and Covenants and continued his translation of the Bible.

39 And again, let my servant Newel K. Whitney have appointed unto him the houses and lot where he now resides, and the lot and building on which the mercantile establishment stands, and also the lot which is on the corner south of the mercantile establishment, and also the lot on which the ashery is situated. 40 And all this I have appointed unto my servant Newel K. Whitney for his stewardship, for a blessing upon him and his seed after him, for the benefit of the mercantile establishment of my order which I have established for my stake in the land of Kirtland. 41 Yea, verily, this is the stewardship which I have appointed unto my servant N. K. Whitney, even this whole mercantile establishment, him and his agent, and his seed after him. 42 And inasmuch as he is faithful in keeping my commandments, which I have given unto him, I will multiply blessings upon him and his seed after him, even a multiplicity of blessings.
Note: Newel Whitney lost everything to Joseph Smith.
Joseph Smith and Whitney were good friends.   From 1832 to 1833, Smith and his family lived in the White Store. The first School of the Prophets was held in an upstairs room there, and Joseph Smith received several revelations there, including the Word of Wisdom. During 1832, Smith and Whitney visited Missouri, where Smith received a revelation that Whitney and other church leaders had "equal claim" on his properties for taking care of the poor, which would be the United Firm.

43 And again, let my servant Joseph Smith, Jun., have appointed unto him the lot which is laid off for the building of my house, which is forty rods long and twelve wide, and also the inheritance upon which his father now resides; 44 And this is the beginning of the stewardship which I have appointed unto him, for a blessing upon him, and upon his father. 45 For behold, I have reserved an inheritance for his father, for his support; therefore he shall be reckoned in the house of my servant Joseph Smith, Jun. 46 And I will multiply blessings upon the house of my servant Joseph Smith, Jun., inasmuch as he is faithful, even a multiplicity of blessings.
Note: Joseph Smith blessed himself with other peoples monies.
Joseph Smith’s financial history involves early treasure-seeking ("money digging") ventures and later church leadership finances where critics and historical records documented revelations directing funds, property, or contributions toward him and the church leadership.

47 And now, a commandment I give unto you concerning Zion, that you shall no longer be bound as a united order to your brethren of Zion, only on this wise—48 After you are organized, you shall be called the United Order of the Stake of Zion, the City of Kirtland. And your brethren, after they are organized, shall be called the United Order of the City of Zion. 49 And they shall be organized in their own names, and in their own name; and they shall do their business in their own name, and in their own names; 50 And you shall do your business in your own name, and in your own names.
Note: Joseph Smith’s attempt at communism failed.
The early Latter-day Saint attempts to establish the United Order and build a communal City of Zion—both in 19th-century Missouri/Kirtland under Joseph Smith and later in Utah under Brigham Young—faced failures due to cultural unpreparedness, external economic pressures, legal conflicts, and a lack of trained business leadership.

51 And this I have commanded to be done for your salvation, and also for their salvation, in consequence of their being driven out and that which is to come. 52 The covenants being broken through transgression, by covetousness and feigned words— 53 Therefore, you are dissolved as a united order with your brethren, that you are not bound only up to this hour unto them, only on this wise, as I said, by loan as shall be agreed by this order in council, as your circumstances will admit and the voice of the council direct. 54 And again, a commandment I give unto you concerning your stewardship which I have appointed unto you. 55 Behold, all these properties are mine, or else your faith is vain, and ye are found hypocrites, and the covenants which ye have made unto me are broken; 56 And if the properties are mine, then ye are stewards; otherwise ye are no stewards. 57 But, verily I say unto you, I have appointed unto you to be stewards over mine house, even stewards indeed.
Note: Communist utopian societies have always been failures.
The United Order established egalitarian communities designed to achieve income equality, eliminate poverty, and increase group self-sufficiency. The movement had much in common with other communalist utopian societies formed in the United States and Europe during the Second Great Awakening, which sought to govern aspects of people's lives through precepts of faith and community organization.

58 And for this purpose I have commanded you to organize yourselves, even to print my words, the fulness of my scriptures, the revelations which I have given unto you, and which I shall, hereafter, from time to time give unto you—
Note: The New Covenant abolished the office of prophet.
God, who at various times and in various ways spoke in time past to the fathers by the prophets, has in these last days spoken to us by His Son, whom He has appointed heir of all things, through whom also He made the worlds; who being the brightness of His glory and the express image of His person, and upholding all things by the word of His power, when He had by Himself purged our sins, sat down at the right hand of the Majesty on high, having become so much better than the angels, as He has by inheritance obtained a more excellent name than they. Hebrews 1:1-4

59 For the purpose of building up my church and kingdom on the earth, and to prepare my people for the time when I shall dwell with them, which is nigh at hand.
Note: The kingdom of God concerns Jesus Christ.
Then Paul dwelt two whole years in his own rented house, and received all who came to him, preaching the kingdom of God and teaching the things which concern the Lord Jesus Christ with all confidence, no one forbidding him. Acts 28:30-31

60 And ye shall prepare for yourselves a place for a treasury, and consecrate it unto my name. 61 And ye shall appoint one among you to keep the treasury, and he shall be ordained unto this blessing. 62 And there shall be a seal upon the treasury, and all the sacred things shall be delivered into the treasury; and no man among you shall call it his own, or any part of it, for it shall belong to you all with one accord. 63 And I give it unto you from this very hour; and now see to it, that ye go to and make use of the stewardship which I have appointed unto you, exclusive of the sacred things, for the purpose of printing these sacred things as I have said. 64 And the avails of the sacred things shall be had in the treasury, and a seal shall be upon it; and it shall not be used or taken out of the treasury by anyone, neither shall the seal be loosed which shall be placed upon it, only by the voice of the order, or by commandment. 65 And thus shall ye preserve the avails of the sacred things in the treasury, for sacred and holy purposes. 66 And this shall be called the sacred treasury of the Lord; and a seal shall be kept upon it that it may be holy and consecrated unto the Lord. 67 And again, there shall be another treasury prepared, and a treasurer appointed to keep the treasury, and a seal shall be placed upon it; 68 And all moneys that you receive in your stewardships, by improving upon the properties which I have appointed unto you, in houses, or in lands, or in cattle, or in all things save it be the holy and sacred writings, which I have reserved unto myself for holy and sacred purposes, shall be cast into the treasury as fast as you receive moneys, by hundreds, or by fifties, or by twenties, or by tens, or by fives. 69 Or in other words, if any man among you obtain five dollars let him cast them into the treasury; or if he obtain ten, or twenty, or fifty, or an hundred, let him do likewise; 70 And let not any among you say that it is his own; for it shall not be called his, nor any part of it. 71 And there shall not any part of it be used, or taken out of the treasury, only by the voice and common consent of the order. 72 And this shall be the voice and common consent of the order—that any man among you say to the treasurer: I have need of this to help me in my stewardship— 73 If it be five dollars, or if it be ten dollars, or twenty, or fifty, or a hundred, the treasurer shall give unto him the sum which he requires to help him in his stewardship— 74 Until he be found a transgressor, and it is manifest before the council of the order plainly that he is an unfaithful and an unwise steward. 75 But so long as he is in full fellowship, and is faithful and wise in his stewardship, this shall be his token unto the treasurer that the treasurer shall not withhold. 76 But in case of transgression, the treasurer shall be subject unto the council and voice of the order. 77 And in case the treasurer is found an unfaithful and an unwise steward, he shall be subject to the council and voice of the order, and shall be removed out of his place, and another shall be appointed in his stead.
Note: Communist utopian societies have always been failures.
Originally, the United Order was intended to be "an everlasting order for the benefit of my church, and for the salvation of men until I come". In practice, however, the Order was relatively short-lived during Smith's life.

78 And again, verily I say unto you, concerning your debts—behold it is my will that you shall pay all your debts. 79 And it is my will that you shall humble yourselves before me and obtain this blessing by your diligence and humility and the prayer of faith. 80 And inasmuch as you are diligent and humble, and exercise the prayer of faith, behold, I will soften the hearts of those to whom you are in debt, until I shall send means unto you for your deliverance. 81 Therefore write speedily to New York and write according to that which shall be dictated by my Spirit; and I will soften the hearts of those to whom you are in debt, that it shall be taken away out of their minds to bring affliction upon you. 82 And inasmuch as ye are humble and faithful and call upon my name, behold, I will give you the victory. 83 I give unto you a promise, that you shall be delivered this once out of your bondage. 84 Inasmuch as you obtain a chance to loan money by hundreds, or thousands, even until you shall loan enough to deliver yourself from bondage, it is your privilege. 85 And pledge the properties which I have put into your hands, this once, by giving your names by common consent or otherwise, as it shall seem good unto you. 86 I give unto you this privilege, this once; and behold, if you proceed to do the things which I have laid before you, according to my commandments, all these things are mine, and ye are my stewards, and the master will not suffer his house to be broken up. Even so. Amen.
Note: Religious fanatics are poor money managers.
Early Church leaders in Kirtland, Ohio—including Hyrum Smith and Bishop Newel K. Whitney—accumulated a major debt burden in the 1830s by purchasing large amounts of commercial goods on credit from merchants in Buffalo, New York, worth between $20,000 and $40,000, alongside additional credit purchases for land.