D&C 85

Regarding entering into the law of consecration, the Lord said -

"It is contrary to the will and commandment of God that those who receive not their inheritance by consecration, agreeable to his law, which he has given, that he may tithe his people, to prepare them against the day of vengeance and burning, should have their names enrolled with the people of God.

4 Neither is their genealogy to be kept, or to be had where it may be found on any of the records or history of the church.

5 Their names shall not be found, neither the names of the fathers, nor the names of the children written in the book of the law of God, saith the Lord of Hosts."  (Doctrine and Covenants 85:3–5)

In my mind, to literally take an inheritance or distribution, but refuse to enter into the law of consecration, cannot inherit the kingdom of God.