“Abraham . . . Hath Entered into His Exaltation and Sitteth upon His Throne”
Doctrine and Covenants 132:29–33
29 Abraham received all things, whatsoever he received, by revelation and commandment, by my word, saith the Lord, and hath entered into his exaltation and sitteth upon his throne.
30 Abraham received promises concerning his seed, and of the fruit of his loins—from whose loins ye are, namely, my servant Joseph—which were to continue so long as they were in the world; and as touching Abraham and his seed, out of the world they should continue; both in the world and out of the world should they continue as innumerable as the stars; or, if ye were to count the sand upon the seashore ye could not number them.
31 This promise is yours also, because ye are of Abraham, and the promise was made unto Abraham; and by this law is the continuation of the works of my Father, wherein he glorifieth himself.
32 Go ye, therefore, and do the works of Abraham; enter ye into my law and ye shall be saved.
33 But if ye enter not into my law ye cannot receive the promise of my Father, which he made unto Abraham.
Elder Bruce R. McConkie wrote:
“In the eternal sense, thrones are reserved for exalted persons who rule and reign as kings and queens in the highest heaven of the celestial world. It is in such a sphere that ‘God, even the Father, reigns upon his throne forever and ever’ (D&C 76:92; Revelation 20:11). After Christ has presented up the kingdom to His Father, ‘then shall he be crowned with the crown of his glory, to sit on the throne of his power to reign forever and ever’ (D&C 76:108).
“Then shall all those who are joint-heirs with Him—who have been ‘crowned with the glory of his might,’ and ‘made equal with him’ (D&C 88:107)—then shall they also sit upon their thrones and even sit down with our Lord on His throne. ‘To him that overcometh will I grant to sit with me in my throne, even as I also overcame, and am set down with my Father in his throne’ (Revelation 3:21). Enoch foresaw this state of exaltation and said: ‘Thou art God, thou hast made me, and given unto me a right to thy throne’ (Moses 7:59).
“In token of their kingship, sovereignty, and dominion, exalted beings shall sit on thrones in eternity. ‘All thrones and dominions, principalities and power, shall be revealed and set forth upon all who have endured valiantly for the gospel of Jesus Christ’ (D&C 121:29). ‘Abraham hath entered into his exaltation and sitteth upon his throne,’ as also have other righteous Saints of former ages (D&C 132:29, 37).”
(Mormon Doctrine, 2nd ed. , 794.)