D&C 72

As the Lord begins His instructions on the duty of purposes of Bishops, He teaches -

"...for it is required of the Lord, at the hand of every steward, to render an account of his stewardship, both in time and in eternity.
4 For he who is faithful and wise in time is accounted worthy to inherit the mansions prepared for him of my Father."  (Doctrine and Covenants | Section 72:3 - 4)

As much as we are promised blessings as we keep the commandments, it is also important to understand that we are stewards of blessings and responsibilities and will have to account for such.