Section 132 was Joseph Smith's revelation that provided the theological justification that allowed select men of the early LDS restoration to have sex with more than one authorized partner.

For The Church of Jesus Christ of Latter-day Saints, section 132 and the doctrines that have emerged from it inform gender inequality, the continued practice of post-mortem polygyny, male priesthood and more importantly it lays out the doctrine of the New and Everlasting Covenant which is central to the ordinances of the LDS temple.

It's absolutely essential that those of us in the LDS restoration movement understand Section 132 in order to make sense of Mormon History and The Church of Jesus Christ of Latter-day Saint's contemporary theological challenges.

In that spirit I read Section 132 in plain English.