This is taken from a letter written to W.W. Phelps in Missouri. It's an example of an inspired writing that has been accepted as revelation by the church. Phelps had been appointed to be a clerk for Bishop Edward Partridge in Missouri. Partridge was exceeding his authority in some cases and was not acting in accordance with the instructions he had received from Joseph Smith. So Phelps wrote to Joseph and this Joseph's response. It's important to remember that this did not pertain to the church at large, but to Partridge. Joseph exclaims that the Lord is unhappy with Partridge and if he doesn't repent, the Lord will remove him from his office and send someone mighty and strong to replace him. Partridge did repent, someone mighty and strong was not sent to replace him, and in the future the Lord would declare how pleased he was with him.
The letter also explains to Phelps the importance of his keeping records of those who faithful and those who turn in apostasy, those who keep the law of consecration and those who don't. Now those records pertain to tithing and not consecration along with apostasy. Those who turn to apostasy and do not pay tithing will be cut off from the church, and because of this they cannot receive the ordinances of the temple or any assistance from the church. Without the ordinances of the temple, a person is cut off from being in God's presence after this life.
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