D&C 78
In this revelation, the Lord again returns to the importance of being able to live  the law of consecration teaching regarding the law  which He has previously given - 
"...which ye have espoused, to the salvation of man, and to the glory of your Father who is in heaven;
5 That you may be equal in the bonds of heavenly things, yea, and earthly things also, for the obtaining of heavenly things.
6 For if ye are not equal in earthly things ye cannot be equal in obtaining heavenly things..."  (Doctrine and Covenants | Section 78:4 - 6)
As I have blogged previously, the Lord's definition of equality is not that of mans, defining it where - 
"...every man equal according to his family, according to his circumstances and his wants and needs."  (Doctrine and Covenants | Section 51:3)
I see equality in the Lord's mind as equal in opportunities with a focus on caring for the poor and the needy.  This law is critical for - 
"...if you will that I give unto you a place in the celestial world, you must prepare yourselves by doing the things which I have commanded you and required of you."  (Doctrine and Covenants | Section 78:7)
Reasoning - 
"For he who is not able to abide the law of a celestial kingdom cannot abide a celestial glory."  (Doctrine and Covenants | Section 88:22)
It is of celestial law and glory the Lord tries to help us understand that - 
"...ye are little children, and ye have not as yet understood how great blessings the Father hath in his own hands and prepared for you;
18 And ye cannot bear all things now; nevertheless, be of good cheer, for I will lead you along.  The kingdom is yours and the blessings thereof are yours, and the riches of eternity are yours."  (Doctrine and Covenants | Section 78:17 - 18)
Then adding - 
"...he who receiveth all things with thankfulness shall be made glorious; and the things of this earth shall be added unto him, even an hundred fold, yea, more."  (Doctrine and Covenants | Section 78:19)

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