When we give our substance to the poor, we are doing it unto the Lord.

Doctrine and Covenants 42:30–31

30 And behold, thou wilt remember the poor, and consecrate of thy properties for their support that which thou hast to impart unto them, with a covenant and a deed which cannot be broken.
31 And inasmuch as ye impart of your substance unto the poor, ye will do it unto me; and they shall be laid before the bishop of my church and his counselors, two of the elders, or high priests, such as he shall appoint or has appointed and set apart for that purpose.

Bishop John H. Vandenberg said:

“Since God has been so good to us, He has asked us to be good to our brethren who may not be so fortunate as we, for He has admonished us: ‘And behold, thou wilt remember the poor, and consecrate of thy properties for their support that which thou hast to impart unto them. . . .

“‘And inasmuch as ye impart of your substance unto the poor, ye will do it unto me; and they shall be laid before the bishop of my church. . . .’ (D&C 42:30–31).”

(“My Brother’s Keeper,” Ensign, June 1971, 66.)

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