Smith gradually unfolded a theology of family relations called the "New and Everlasting Covenant"[351] that superseded all earthly bonds.[352] Smith taught that outside the Covenant, marriages were simply matters of contract,[353] and Mormons outside the Covenant would be mere ministering angels to those within, who would be gods.[354] To fully enter the Covenant, a man and woman must participate in a "first anointing," a "sealing" ceremony, and a "second anointing."[355] When fully sealed into the Covenant, Smith said that no sin nor blasphemy (other than the eternal sin) could keep them from their "exaltation," that is, their godhood in the afterlife.[356] According to Smith, only one person on earth at a time—in this case, Smith—could possess this power of sealing.[357]
Smith taught that the highest exaltation would be achieved through "plural marriage" (polygamy),[354] which was the ultimate manifestation of this New and Everlasting Covenant.[358] Plural marriage allowed an individual to transcend the angelic state and become a god[359] by gaining an "eternal increase" of posterity.[354] Smith taught and practiced this doctrine secretly but always publicly denied it.[360] Nevertheless, Smith taught that once he revealed the doctrine to anyone, failure to practice it would be to risk God's wrath.[361]