An epistle from Joseph Smith the Prophet to The Church of Jesus Christ of Latter-day Saints, containing further directions on baptism for the dead, dated at Nauvoo, Illinois, September 7, 1842.

1–5, Local and general recorders must certify to the fact of baptisms for the dead; 6–9, Their records are binding and recorded on earth and in heaven; 10–14, The baptismal font is a similitude of the grave; 15–17, Elijah restored power relative to baptism for the dead; 18–21, All of the keys, powers, and authorities of past dispensations have been restored; 22–25, Glad and glorious tidings are acclaimed for the living and the dead.

1 As I stated to you in my letter before I left my place, that I would write to you from time to time and give you information in relation to many subjects, I now resume the subject of the baptism for the dead, as that subject seems to occupy my mind, and press itself upon my feelings the strongest, since I have been pursued by my enemies. 2 I wrote a few words of revelation to you concerning a recorder. I have had a few additional views in relation to this matter, which I now certify. That is, it was declared in my former letter that there should be a recorder, who should be eye-witness, and also to hear with his ears, that he might make a record of a truth before the Lord. 3 Now, in relation to this matter, it would be very difficult for one recorder to be present at all times, and to do all the business. To obviate this difficulty, there can be a recorder appointed in each ward of the city, who is well qualified for taking accurate minutes; and let him be very particular and precise in taking the whole proceedings, certifying in his record that he saw with his eyes, and heard with his ears, giving the date, and names, and so forth, and the history of the whole transaction; naming also some three individuals that are present, if there be any present, who can at any time when called upon certify to the same, that in the mouth of two or three witnesses every word may be established. 4 Then, let there be a general recorder, to whom these other records can be handed, being attended with certificates over their own signatures, certifying that the record they have made is true. Then the general church recorder can enter the record on the general church book, with the certificates and all the attending witnesses, with his own statement that he verily believes the above statement and records to be true, from his knowledge of the general character and appointment of those men by the church. And when this is done on the general church book, the record shall be just as holy, and shall answer the ordinance just the same as if he had seen with his eyes and heard with his ears, and made a record of the same on the general church book.
Note: Joseph Smith restored paganism.
Otherwise, what will they (pagans) do who are baptized for the dead, if the dead do not rise at all? Why then are they (pagans) baptized for the dead? And why do we (believers) stand in jeopardy every hour? 1 Corinthians 15:29-30

5 You may think this order of things to be very particular; but let me tell you that it is only to answer the will of God, by conforming to the ordinance and preparation that the Lord ordained and prepared before the foundation of the world, for the salvation of the dead who should die without a knowledge of the gospel.
Note: All people are without excuses and there are no second chances.
For the wrath of God is revealed from heaven against all ungodliness and unrighteousness of men, who suppress the truth in unrighteousness, because what may be known of God is manifest in them, for God has shown it to them. For since the creation of the world His invisible attributes are clearly seen, being understood by the things that are made, even His eternal power and Godhead, so that they are without excuse, because, although they knew God, they did not glorify Him as God, nor were thankful, but became futile in their thoughts, and their foolish hearts were darkened. Romans 1:18-21

6 And further, I want you to remember that John the Revelator was contemplating this very subject in relation to the dead, when he declared, as you will find recorded in Revelation 20:12—And I saw the dead, small and great, stand before God; and the books were opened; and another book was opened, which is the book of life; and the dead were judged out of those things which were written in the books, according to their works. 7 You will discover in this quotation that the books were opened; and another book was opened, which was the book of life; but the dead were judged out of those things which were written in the books, according to their works; consequently, the books spoken of must be the books which contained the record of their works, and refer to the records which are kept on the earth. And the book which was the book of life is the record which is kept in heaven; the principle agreeing precisely with the doctrine which is commanded you in the revelation contained in the letter which I wrote to you previous to my leaving my place—that in all your recordings it may be recorded in heaven.
Note: All people are without excuses and there are no second chances.
Professing to be wise, they became fools and changed the glory of the incorruptible God into an image made like corruptible man—and birds and four-footed animals and creeping things. Therefore, God also gave them up to uncleanness, in the lusts of their hearts, to dishonor their bodies among themselves, who exchanged the truth of God for the lie, and worshiped and served the creature rather than the Creator, who is blessed forever. Amen. Romans 1:22-25

8 Now, the nature of this ordinance consists in the power of the priesthood, by the revelation of Jesus Christ, wherein it is granted that whatsoever you bind 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 ordinances 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. 9 It may seem to some to be a very bold doctrine that we talk of—a power which records or binds on earth and binds in heaven. Nevertheless, in all ages of the world, whenever the Lord has given a dispensation of the priesthood to any man by actual revelation, or any set of men, this power has always been given. Hence, whatsoever those men did in authority, in the name of the Lord, and did it truly and faithfully, and kept a proper and faithful record of the same, it became a law on earth and in heaven, and could not be annulled, according to the decrees of the great Jehovah. This is a faithful saying. Who can hear it?
Note: The New Covenant abolished the priesthood.
Now this is the main point of the things we are saying: We have such a High Priest, who is seated at the right hand of the throne of the Majesty in the heavens, a Minister of the sanctuary and of the true tabernacle which the Lord erected, and not man. For every high priest is appointed to offer both gifts and sacrifices. Therefore, it is necessary that this One also have something to offer. For if He were on earth, He would not be a priest, since there are priests who offer the gifts according to the law; who serve the copy and shadow of the heavenly things, as Moses was divinely instructed when he was about to make the tabernacle. For He said, “See that you make all things according to the pattern shown you on the mountain.” But now He has obtained a more excellent ministry, inasmuch as He is also Mediator of a better covenant, which was established on better promises. For if that first covenant had been faultless, then no place would have been sought for a second. Because finding fault with them, He says: “Behold, the days are coming, says the LORD, when I will make a new covenant with the house of Israel and with the house of Judah— not according to the covenant that I made with their fathers in the day when I took them by the hand to lead them out of the land of Egypt; because they did not continue in My covenant, and I disregarded them, says the LORD. For this is the covenant that I will make with the house of Israel after those days, says the LORD: I will put My laws in their mind and write them on their hearts; and I will be their God, and they shall be My people. None of them shall teach his neighbor, and none his brother, saying, ‘Know the LORD,’ for all shall know Me, from the least of them to the greatest of them. For I will be merciful to their unrighteousness, and their sins and their lawless deeds I will remember no more.” In that He says, “A new covenant,” He has made the first obsolete. Now what is becoming obsolete and growing old is ready to vanish away. Hebrews 8

10 And again, for the precedent, Matthew 16:18, 19: And I say also unto thee, That thou art Peter, and upon this rock I will build my church; and the gates of hell shall not prevail against it. And I will give unto thee the keys of the kingdom of heaven: and whatsoever thou shalt bind on earth shall be bound in heaven; and whatsoever thou shalt loose on earth shall be loosed in heaven.
Note: Through confession of Jesus Christ, a believer has the keys to the kingdom.
He said to them, “But who do you say that I am?” Simon Peter answered and said, “You are the Christ, the Son of the living God.” Jesus answered and said to him, “Blessed are you, Simon Bar-Jonah, for flesh and blood has not revealed this to you, but My Father who is in heaven. Matthew 16:15-17

11 Now the great and grand secret of the whole matter, and the summum bonum of the whole subject that is lying before us, consists in obtaining the powers of the Holy Priesthood. For him to whom these keys are given there is no difficulty in obtaining a knowledge of facts in relation to the salvation of the children of men, both as well for the dead as for the living.
Note: The summum bonum of the whole subject is confession.
But what does it say? “The word is near you, in your mouth and in your heart” (that is, the word of faith which we preach): that if you confess with your mouth the Lord Jesus and believe in your heart that God has raised Him from the dead, you will be saved. For with the heart one believes unto righteousness, and with the mouth confession is made unto salvation. For the Scripture says, “Whoever believes on Him will not be put to shame.” For there is no distinction between Jew and Greek, for the same Lord over all is rich to all who call upon Him. For “whoever calls on the name of the LORD shall be saved.” Romans 10:8-13

12 Herein is glory and honor, and immortality and eternal life—The ordinance of baptism by water, to be immersed therein in order to answer to the likeness of the dead, that one principle might accord with the other; to be immersed in the water and come forth out of the water is in the likeness of the resurrection of the dead in coming forth out of their graves; hence, this ordinance was instituted to form a relationship with the ordinance of baptism for the dead, being in likeness of the dead.
Note: Herein is glory and honor, and immortality and eternal life – confession.
Then one of the criminals who were hanged blasphemed Him, saying, “If You are the Christ, save Yourself and us.” But the other, answering, rebuked him, saying, “Do you not even fear God, seeing you are under the same condemnation? And we indeed justly, for we receive the due reward of our deeds; but this Man has done nothing wrong.” Then he said to Jesus, “Lord, remember me when You come into Your kingdom.” And Jesus said to him, “Assuredly, I say to you, today you will be with Me in Paradise.” Luke 23:39-43

13 Consequently, the baptismal font was instituted as a similitude of the grave, and was commanded to be in a place underneath where the living are wont to assemble, to show forth the living and the dead, and that all things may have their likeness, and that they may accord one with another—that which is earthly conforming to that which is heavenly, as Paul hath declared, 1 Corinthians 15:46, 47, and 48: 14 Howbeit that was not first which is spiritual, but that which is natural; and afterward that which is spiritual. The first man is of the earth, earthy; the second man is the Lord from heaven. As is the earthy, such are they also that are earthy; and as is the heavenly, such are they also that are heavenly. And as are the records on the earth in relation to your dead, which are truly made out, so also are the records in heaven. This, therefore, is the sealing and binding power, and, in one sense of the word, the keys of the kingdom, which consist in the key of knowledge.
Note: You must be first born naturally to be born again spiritually.
There was a man of the Pharisees named Nicodemus, a ruler of the Jews. This man came to Jesus by night and said to Him, “Rabbi, we know that You are a teacher come from God; for no one can do these signs that You do unless God is with him.” Jesus answered and said to him, “Most assuredly, I say to you, unless one is born again, he cannot see the kingdom of God.” Nicodemus said to Him, “How can a man be born when he is old? Can he enter a second time into his mother’s womb and be born?” Jesus answered, “Most assuredly, I say to you, unless one is born of water (sack) and the Spirit, he cannot enter the kingdom of God. That which is born of the flesh is flesh, and that which is born of the Spirit is spirit. Do not marvel that I said to you, ‘You must be born again.’ The wind blows where it wishes, and you hear the sound of it, but cannot tell where it comes from and where it goes. So is everyone who is born of the Spirit.” John 3:1-8

15 And now, my dearly beloved brethren and sisters, let me assure you that these are principles in relation to the dead and the living that cannot be lightly passed over, as pertaining to our salvation. For their salvation is necessary and essential to our salvation, as Paul says concerning the fathers—that they without us cannot be made perfect—neither can we without our dead be made perfect. 16 And now, in relation to the baptism for the dead, I will give you another quotation of Paul, 1 Corinthians 15:29: Else what shall they do which are baptized for the dead, if the dead rise not at all? Why are they then baptized for the dead?
Note: Since Jesus Christ rose from the dead, believers have hope.
Now if Christ is preached that He has been raised from the dead, how do some among you say that there is no resurrection of the dead? But if there is no resurrection of the dead, then Christ is not risen. And if Christ is not risen, then our preaching is empty and your faith is also empty. Yes, and we are found false witnesses of God, because we have testified of God that He raised up Christ, whom He did not raise up—if in fact the dead do not rise. For if the dead do not rise, then Christ is not risen. And if Christ is not risen, your faith is futile; you are still in your sins! Then also those who have fallen asleep in Christ have perished. If in this life only we have hope in Christ, we are of all men the most pitiable. 1 Corinthians 15:12-19

17 And again, in connection with this quotation I will give you a quotation from one of the prophets, who had his eye fixed on the restoration of the priesthood, the glories to be revealed in the last days, and in an especial manner this most glorious of all subjects belonging to the everlasting gospel, namely, the baptism for the dead; for Malachi says, last chapter, verses 5th and 6th: Behold, I will send you Elijah the prophet before the coming of the great and dreadful day of the Lord: And he shall turn the heart of the fathers to the children, and the heart of the children to their fathers, lest I come and smite the earth with a curse.
Note: Moses and Elijah did not return in the 19th century.
And I will give power to my two witnesses, and they will prophesy one thousand two hundred and sixty days, clothed in sackcloth.” These are the two olive trees and the two lampstands standing before the God of the earth. And if anyone wants to harm them, fire proceeds from their mouth and devours their enemies. And if anyone wants to harm them, he must be killed in this manner. These have power to shut heaven, so that no rain falls in the days of their prophecy; and they have power over waters to turn them to blood, and to strike the earth with all plagues, as often as they desire. Revelation 11:3-6
Note: The end of the world did not occur in the 19th century.

18 I might have rendered a plainer translation to this, but it is sufficiently plain to suit my purpose as it stands. It is sufficient to know, in this case, that the earth will be smitten with a curse unless there is a welding link of some kind or other between the fathers and the children, upon some subject or other—and behold what is that subject? It is the baptism for the dead. For we without them cannot be made perfect; neither can they without us be made perfect. Neither can they nor we be made perfect without those who have died in the gospel also; for it is necessary in the ushering in of the dispensation of the fulness of times, which dispensation is now beginning to usher in, that a whole and complete and perfect union, and welding together of dispensations, and keys, and powers, and glories should take place, and be revealed from the days of Adam even to the present time. And not only this, but those things which never have been revealed from the foundation of the world but have been kept hid from the wise and prudent, shall be revealed unto babes and sucklings in this, the dispensation of the fulness of times.
Note: Faith in God has always been the determining factor in salvation.
Therefore, He who supplies the Spirit to you and works miracles among you, does He do it by the works of the law, or by the hearing of faith? — just as Abraham “believed God, and it was accounted to him for righteousness.” Therefore, know that only those who are of faith are sons of Abraham. And the Scripture, foreseeing that God would justify the Gentiles by faith, preached the gospel to Abraham beforehand, saying, “In you all the nations shall be blessed.” So, then those who are of faith are blessed with believing Abraham. Galatians 3:5-9

19 Now, what do we hear in the gospel which we have received? A voice of gladness! A voice of mercy from heaven; and a voice of truth out of the earth; glad tidings for the dead; a voice of gladness for the living and the dead; glad tidings of great joy. How beautiful upon the mountains are the feet of those that bring glad tidings of good things, and that say unto Zion: Behold, thy God reigneth! As the dews of Carmel, so shall the knowledge of God descend upon them!
Note: The Christian Gospel is Jesus Christ.
Moreover, brethren, I declare to you the gospel which I preached to you, which also you received and in which you stand, by which also you are saved, if you hold fast that word which I preached to you—unless you believed in vain. For I delivered to you first of all that which I also received: that Christ died for our sins according to the Scriptures, and that He was buried, and that He rose again the third day according to the Scriptures, 1 Corinthians 15:1-4

20 And again, what do we hear? Glad tidings from Cumorah! Moroni, an angel from heaven, declaring the fulfilment of the prophets—the book to be revealed. A voice of the Lord in the wilderness of Fayette, Seneca county, declaring the three witnesses to bear record of the book! The voice of Michael on the banks of the Susquehanna, detecting the devil when he appeared as an angel of light! The voice of Peter, James, and John in the wilderness between Harmony, Susquehanna county, and Colesville, Broome county, on the Susquehanna river, declaring themselves as possessing the keys of the kingdom, and of the dispensation of the fulness of times!
Note: Peter, James, and John were witnesses of Jesus Christ.
Then Peter, filled with the Holy Spirit, said to them, “Rulers of the people and elders of Israel: If we this day are judged for a good deed done to a helpless man, by what means he has been made well, let it be known to you all, and to all the people of Israel, that by the name of Jesus Christ of Nazareth, whom you crucified, whom God raised from the dead, by Him this man stands here before you whole. This is the stone which was rejected by you builders, which has become the chief cornerstone.’ Nor is there salvation in any other, for there is no other name under heaven given among men by which we must be saved.” Now when they saw the boldness of Peter and John, and perceived that they were uneducated and untrained men, they marveled. And they realized that they had been with Jesus. Acts 4:8-13

21 And again, the voice of God in the chamber of old Father Whitmer, in Fayette, Seneca county, and at sundry times, and in divers places through all the travels and tribulations of this Church of Jesus Christ of Latter-day Saints! And the voice of Michael, the archangel; the voice of Gabriel, and of Raphael, and of divers angels, from Michael or Adam down to the present time, all declaring their dispensation, their rights, their keys, their honors, their majesty and glory, and the power of their priesthood; giving line upon line, precept upon precept; here a little, and there a little; giving us consolation by holding forth that which is to come, confirming our hope!
Note: The New Covenant abolished the priesthood.
Now when these things had been thus prepared, the priests always went into the first part of the tabernacle, performing the services. But into the second part the high priest went alone once a year, not without blood, which he offered for himself and for the people’s sins committed in ignorance; the Holy Spirit indicating this, that the way into the Holiest of All was not yet made manifest while the first tabernacle was still standing. It was symbolic for the present time in which both gifts and sacrifices are offered which cannot make him who performed the service perfect in regard to the conscience— concerned only with foods and drinks, various washings, and fleshly ordinances imposed until the time of reformation. But Christ came as High Priest of the good things to come, with the greater and more perfect tabernacle not made with hands, that is, not of this creation. Not with the blood of goats and calves, but with His own blood He entered the Most Holy Place once for all, having obtained eternal redemption. For if the blood of bulls and goats and the ashes of a heifer, sprinkling the unclean, sanctifies for the purifying of the flesh, how much more shall the blood of Christ, who through the eternal Spirit offered Himself without spot to God, cleanse your conscience from dead works to serve the living God? And for this reason He is the Mediator of the new covenant, by means of death, for the redemption of the transgressions under the first covenant, that those who are called may receive the promise of the eternal inheritance. Hebrews 9:6-15

22 Brethren, shall we not go on in so great a cause? Go forward and not backward. Courage, brethren; and on, on to the victory! Let your hearts rejoice, and be exceedingly glad. Let the earth break forth into singing. Let the dead speak forth anthems of eternal praise to the King Immanuel, who hath ordained, before the world was, that which would enable us to redeem them out of their prison; for the prisoners shall go free.
Note: There are no second chances after death.
And as it is appointed for men to die once, but after this the judgment, so Christ was offered once to bear the sins of many. To those who eagerly wait for Him He will appear a second time, apart from sin, for salvation. Hebrews 9:27-28

23 Let the mountains shout for joy, and all ye valleys cry aloud; and all ye seas and dry lands tell the wonders of your Eternal King! And ye rivers, and brooks, and rills, flow down with gladness. Let the woods and all the trees of the field praise the Lord; and ye solid rocks weep for joy! And let the sun, moon, and the morning stars sing together, and let all the sons of God shout for joy! And let the eternal creations declare his name forever and ever! And again I say, how glorious is the voice we hear from heaven, proclaiming in our ears, glory, and salvation, and honor, and immortality, and eternal life; kingdoms, principalities, and powers!
Note: There are no second chances after death.
“There was a certain rich man who was clothed in purple and fine linen and fared sumptuously every day. But there was a certain beggar named Lazarus, full of sores, who was laid at his gate, desiring to be fed with the crumbs which fell from the rich man’s table. Moreover, the dogs came and licked his sores. So it was that the beggar died and was carried by the angels to Abraham’s bosom. The rich man also died and was buried. And being in torments in Hades, he lifted up his eyes and saw Abraham afar off, and Lazarus in his bosom. Then he cried and said, ‘Father Abraham, have mercy on me, and send Lazarus that he may dip the tip of his finger in water and cool my tongue; for I am tormented in this flame.’ But Abraham said, ‘Son, remember that in your lifetime you received your good things, and likewise Lazarus evil things; but now he is comforted and you are tormented. And besides all this, between us and you there is a great gulf fixed, so that those who want to pass from here to you cannot, nor can those from there pass to us.’ Then he said, ‘I beg you therefore, father, that you would send him to my father’s house, for I have five brothers, that he may testify to them, lest they also come to this place of torment.’ Abraham said to him, They have Moses and the prophets; let them hear them.’ And he said, ‘No, Father Abraham; but if one goes to them from the dead, they will repent.’ But he said to him, If they do not hear Moses and the prophets, neither will they be persuaded though one rise from the dead.’” Luke 16:19-31

24 Behold, the great day of the Lord is at hand; and who can abide the day of his coming, and who can stand when he appeareth? For he is like a refiner’s fire, and like fuller’s soap; and he shall sit as a refiner and purifier of silver, and he shall purify the sons of Levi, and purge them as gold and silver, that they may offer unto the Lord an offering in righteousness. Let us, therefore, as a church and a people, and as Latter-day Saints, offer unto the Lord an offering in righteousness; and let us present in his holy temple, when it is finished, a book containing the records of our dead, which shall be worthy of all acceptation. 25 Brethren, I have many things to say to you on the subject; but shall now close for the present, and continue the subject another time. I am, as ever, your humble servant and never deviating friend,
JOSEPH SMITH.
Note: The New Covenant abolished the need for a tangible temple.
Now, therefore, you are no longer strangers and foreigners, but fellow citizens with the saints and members of the household of God, having been built on the foundation of the apostles and prophets, Jesus Christ Himself being the chief cornerstone, in whom the whole building, being fitted together, grows into a holy temple in the Lord, in whom you also are being built together for a dwelling place of God in the Spirit. Ephesians 2:19-22