Stewards’ Surpluses Are to Go into the Bishop’s Storehouse and Are to Be Used to Provide New Stewardships to Others; Care for the Poor, Widows, and Orphans; and Support Those Who Are Engaged Full-Time in the Ministry
Doctrine and Covenants 42:33
33 And again, if there shall be properties in the hands of the church, or any individuals of it, more than is necessary for their support after this first consecration, which is a residue to be consecrated unto the bishop, it shall be kept to administer to those who have not, from time to time, that every man who has need may be amply supplied and receive according to his wants.
President J. Reuben Clark Jr. said:
“Whatever a steward realized from the portion allotted to him over and above that which was necessary in order to keep his family under the standard provided . . . was turned over by the steward to the bishop, and this amount of surplus, plus the residues . . . , went into a bishop’s storehouse (D&C 51:13) . . . and the materials of the storehouse were to be used in creating portions . . . for caring for the poor (D&C 78:3), the widows and orphans (D&C 83:6), and for the elders of the Church engaged in the ministry, who were to pay for what they received if they could, but if not, their faithful labors should answer their debt to the bishop (D&C 72:11 ff).”
(In Conference Report, Oct. 1942, 56.)