Revelation given to Joseph Smith the Prophet, in Independence, Jackson County, Missouri, April 26, 1832. The occasion was a council of high priests and elders of the Church. At the council, Joseph Smith was sustained as the President of the High Priesthood, to which office he had previously been ordained at a conference of high priests, elders, and members, at Amherst, Ohio, January 25, 1832 (see the heading to section 75). This revelation reiterates instructions given in an earlier revelation (section 78) to establish a firm—known as the United Firm (under Joseph Smith’s direction, the term “order” later replaced “firm”)—to govern the Church’s mercantile and publishing endeavors.