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There is a distinction between the gospel and the plan of salvation as understood
by Latter-day Saints. The latter is the divine program that was formulated in pre-earth life
to give the Father’s spirit children physical bodies in a fallen temporal state where, by
death, they return to the spirit world and are finally judged for their deeds in their
probationary state and, according to merit, placed in the resurrection in various kingdoms
of glory.
Centered in the infinite atonement of Jesus Christ, the Gospel is the divine plan of
mercy and life by which all who receive the Only Begotten Son may be forgiven of sin and
transformed spiritually to a state of new life that leads, ultimately, to eternal life, or celestial
glory, in the resurrection.