14—2136. **Most Intelligent.** "God himself, finding he was in the midst of spirits and glory, because he was more intelligent, saw proper to institute laws whereby the rest could have a privilege to advance like himself."—Joseph Smith ("Times and Seasons," August 15. 1844).

15—2140. **Intelligence Eternal.** "Intelligence, or the light of truth, was not created or made, neither indeed can be" (D. and C. 93:29, 36). "The first principles of man are self existent with God." ("Times and Seasons," August 15, 1844).

16—2150. **Birth and Death Are Baptism.** See "Gospel Themes," pp. 66, 67.

17—2161. **Earthly Sorrow.** The trials of mortal life, foreseen from spirit heights by the children of God, who nevertheless rejoiced at the prospect of glory beyond.

18—2167. **Second Estate.** Man's first estate is the spirit life; his second estate, the mortal life. In the former he walks by sight, in the latter by faith.

19—2188. **Sun or Moon or Varying Star.** The heavenly bodies typify celestial, terrestrial, and telestial glories. (D. and C. 76:96-98.)

20—2197. **Vicarious Ordinance.** Temple work, done by the living in behalf of the dead. (D. and C. 127 and 128.)

21—2288. **Felon's Debt.** "This earth was organized or formed out of other planets which were broken up and remodeled and made into the one on which we live."—Joseph Smith (Compendium, p. 287).

22—2293. **Law Hath Magnified.** "The earth abideth the law of a celestial kingdom." (D. and C. 88:25).

23—2298. **Celestial Seer Stone.** Earth in its sanctified, immortal, and eternal state will be like a sea of glass and fire (Rev. 4:6), a great Urim and Thummim to its glorified inhabitants (D. and C. 130:6-11).