Men's Desires a Basis of Judgment.--At a date subsequent to February 16, 1832, when Joseph Smith and Sidney Rigdon received that wonderful vision, portraying the celestial, terrestrial and telestial glories, the heavens were again opened to the Prophet, who thus describes what he saw: "I beheld the celestial kingdom of God, and the glory thereof, whether in the body or out I cannot tell. I saw the transcendent beauty of the gate through which the heirs of that kingdom will enter, which was like unto circling flames of fire; also the blazing throne of God, whereon was seated the Father and the Son. I saw the beautiful streets of that kingdom, which had the appearance of being paved with gold. I saw Fathers Adam and Abraham, and my father and mother, my brother, Alvin, that has long since slept, and marveled how it was that he had obtained an inheritance in that kingdom, seeing that he had departed this life before the Lord had set His hand to gather Israel the second time, and had not been baptized for the remission of sins. "Thus came the voice of the Lord unto me, saying-- "All who have died without a knowledge of this gospel, who would have received it if they had been permitted to tarry, shall be heirs of the celestial kingdom of God; also all that shall die henceforth without a knowledge of it, who would have received it with all their hearts, shall be heirs of that kingdom, for I, the Lord, will judge all men according to their works, according to the desire of their hearts. "And I also beheld that all children who die before they arrive at the years of accountability, are saved in the celestial kingdom of heaven." (History of the Church, Vol. 2, p. 380.) Grades of Celestial Glory.--The Prophet also taught that there are grades of glory, even in the celestial kingdom; his exact language being: "In the celestial glory there are three heavens or degrees" (D&C 131:1). CHAPTER V. Water and Spirit Birth. The Initial Ceremony.--As faith is the first principle of the gospel of Christ, so baptism is the initial ceremony. Baptism is twofold, corresponding to the soul, its subject, which is both spiritual and temporal. It signifies for that soul rebirth and illumination. "Except a man be born again, he cannot see the kingdom of God." "Except a man be born of water and of the Spirit, he cannot enter into the kingdom of God" (John 3:3,5). So said the King of that kingdom, the only One empowered to prescribe conditions upon which men might become his subjects, or his fellow citizens, in that heavenly common-wealth where he shines first and foremost among the sons of God.