The Sabbath Is a Day to Rest from Our Labors 

Doctrine and Covenants 59:10

10 For verily this is a day appointed unto you to rest from your labors, and to pay thy devotions unto the Most High . . .

President Spencer W. Kimball said:

“I wonder if money earned upon the Sabbath, when it is unnecessary Sabbath earning, might not also be unclean money. I realize that some people must work on the Sabbath; and when they do, if they are compelled, that is, of course, a different situation. But men and women who will deliberately use the Sabbath day to develop business propositions, to increase their holdings, to increase their income, I fear for them. . . . There are people who work on the Sabbath, not through compulsion, but because the income is attractive, and others who work voluntarily to get the ‘time and a half’ that Sabbath work gives them. . . . The Savior knew that the ox gets in the mire on the Sabbath, but He knew also that no ox deliberately goes into the mire every week.”

(In Conference Report, Oct. 1953, 54–55.)