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.