Section 78... The revelation calls for an "order" to be established according to a "bond" or "covenant" that cannot be broken. This order, variously known as the "United Order," the "Order of Enoch," and the "United Firm," was created at this time.
The United Firm was a business partnership consisting of about a dozen Church leaders. Members of the firm were either landowners or merchants whose purpose was to work in concert, using the financial means at their disposal, to generate profits. ...
The nucleus from which the United Firm grew was the Gilbert-Whitney mercantile establishment in Kirtland, Ohio.
[Source: Cook, Lyndon, Revelations of the Prophet Joseph Smith: A Historical and Biographical Commentary of the Doctrine and Covenants, http://amzn.to/RevelationsofJosephSmith]