D&C 72: Newel K. Whitney Called as Bishop; Stewardship and Certificates

By David Whitaker

I keep a ledger in my shop. It's a spiral notebook, coffee-stained, with a pencil shoved through the spiral. Every board I buy goes in the book. Every sheet of plywood, every box of screws, every quart of finish. I write down what I paid, what I used it for, and what's left. Keeping that ledger is the difference between finishing a project and driving to the lumber yard twice.

I thought about that ledger when I read D&C 72. The Lord is setting up a system of accounting, and it's not that different from what I do in the shop. You can't build anything if you don't know what you have.

Alright, let's think about it this way. By late 1831, the Church was growing fast. Edward Partridge had been called as the first bishop, but he was in Missouri. The Saints in Kirtland needed someone local to manage the storehouse and take care of the poor. The Lord called Newel K. Whitney, a merchant who already knew how to keep books and run a business. It wasn't a glamorous calling. It was a practical one.

Who Was Newel K. Whitney as Bishop

Newel K. Whitney ran a successful mercantile in Kirtland. He was the kind of person you'd trust with your accounts. When the Lord called him as bishop, it wasn't because he had a theology degree. It was because he was faithful and wise in temporal things.

The Lord says in verse 4 that those who are faithful and wise in time will inherit mansions in eternity. That's a striking connection. Managing the storehouse, keeping records, feeding the poor, these aren't just practical tasks. They're spiritual disciplines. The ledger in my shop is a small thing, but it's the same principle. Faithfulness in small things qualifies you for bigger ones.

Meaning of Stewardship in Doctrine and Covenants 72

Verses 3 and 4 lay out the principle clearly. Every steward must render an account of their stewardship in time and in eternity. That word steward is important because a steward doesn't own what they manage. They take care of it for someone else.

I think about this when I look at my tools. I bought them with my own money, but I don't really own them. They're on loan. I'm going to stand in front of the One who made the wood and the steel and explain what I did with what He gave me. That changes how you treat a chisel. It changes how you treat a dollar.

"And also all they who are desirous to take upon them the name of the Lord, and to be called his people, are willing to bear one another's burdens, that they may be light." (D&C 72:8, paraphrasing Mosiah 18:8)

Here's what I keep coming back to. The bishop's job isn't just counting money. It's making sure the burdens get shared, which is why the storehouse exists and the records exist. It's the kind of thing you only learn the hard way. Order and charity aren't opposites. Order is what makes charity possible.

Duties of a Bishop in Early Church History

The chapter gives a clear picture of what the bishop was supposed to do. He managed the storehouse and received consecrated funds. He administered to the poor and needy and supported the elders who labored in spiritual things.

Verse 12 says the bishop is to administer that which comes into the church to the good of the church and to the poor and needy. That's the whole job in one sentence. The bishop is the hinge between those who have and those who don't. He receives and he distributes. He keeps the flow moving.

I've been thinking about this alongside D&C 70, where the Lord lays out the same principle for the stewards of the revelations. The pattern is consistent. Everything is accountable and nothing is owned.

What Are the Certificates in D&C 72

Verses 16 through 26 describe a system of certificates. Elders and members moving to Zion needed a certificate from their local bishop or from three elders to prove they were approved in all things. It sounds bureaucratic until you think about what it's actually doing.

The certificate was a verification of character. It said that this person had been faithful in their local branch, that they were a wise steward, that they could be trusted with the work in Zion. It wasn't about gatekeeping. It was about protecting the community.

I think about this like a reference check. If I'm hiring someone to work in my shop, I want to know if they show up on time and clean their tools. The certificate system was the same thing. It ensured that the people gathering to Zion were ready for the responsibility, much like the pattern in D&C 71 where the Lord sends elders out with a clear commission and accountability.

How to Render an Account of Stewardship

The chapter doesn't just apply to bishops. It applies to everyone. Verse 3 says every steward must render an account. That includes you and me.

Rendering an account doesn't have to be complicated. It means looking at what you've been given and asking yourself if you're using it well. Your time, your money, your talents, your family, your health. These are stewardships. You're going to give an account for them.

Fair enough. That's a heavy thought for a Tuesday morning, but it's also a freeing one. If everything is a stewardship, then nothing is really yours to hold onto. You can stop worrying about losing things and start worrying about using them well.

Frequently Asked Questions

Why did the Lord require elders to give a certificate to the bishop in Zion?

The certificates verified that the elder had been faithful in their home branch. It ensured that those gathering to Zion were approved in their conduct and responsibilities. The system protected the integrity of the community by making sure everyone was ready for what they were walking into.

What does it mean to be a wise steward according to D&C 72?

A wise steward is someone who manages their resources with integrity and faithfulness. Being wise in time means handling temporal affairs well, which the Lord connects directly to inheriting eternal rewards. It's not about being perfect. It's about being trustworthy with what you've been given.

How does the role of the bishop in D&C 72 compare to today's bishops?

The core mission is the same. Bishops still care for the poor and manage the storehouse. The early bishops had a more direct role in the Law of Consecration and the physical gathering of the Saints, but the heart of the calling hasn't changed. It's still about being a bridge between those who have and those who need.

What is the connection between D&C 72 and the Law of Consecration?

D&C 72 establishes the structure that makes the Law of Consecration work. The bishop is the administrator of the storehouse. The certificates ensure order and the accounts ensure accountability. Without this structure, consecration would be chaos. With it, the Saints could actually take care of each other.


I closed my shop ledger last night and looked at the numbers. I know exactly how much walnut I have left and what I paid for it. Keeping that ledger is a small act of stewardship, and stewardship is a spiritual exercise. The same God who commands us to love our neighbor also commands us to keep good records. Maybe that's not two different commandments. Maybe it's the same one, just seen from different angles.

-- D.