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D&C 128:8  
 8 Now, the nature of this ordinance consists in the apower of the priesthood, by the revelation of Jesus Christ, wherein it is granted that whatsoever you bbind on earth shall be bound in heaven, and whatsoever you loose on earth shall be loosed in heaven. Or, in other words, taking a different view of the translation, whatsoever you record on earth shall be recorded in heaven, and whatsoever you do not record on earth shall not be recorded in heaven; for out of the books shall your dead be judged, according to their own works, whether they themselves have attended to the cordinances in their own propria persona, or by the means of their own agents, according to the ordinance which God has prepared for their salvation from before the foundation of the world, according to the records which they have kept concerning their dead.

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  1  And now, king Benjamin thought it was expedient, after having finished speaking to the people, that he should atake the names of all those who had entered into a covenant with God to keep his commandments.

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