RULES FOR THE REGULATION OF TEMPLE WORK Adopted by the First Presidency and Quorum of the Twelve Apostles, at a meeting held in the Salt Lake Temple; April 24th, 1902. ... (5) Males under 21 and females under 18 can be baptized for their health. They can also be baptized for the dead, and sealed to their parents. All over 8 years old must be properly recommended by the Bishop of the Ward and the President of the Stake in which they reside. (6) A female who has a husband or marries a man not in the Church cannot be admitted to the Temple to receive her endowments. The same rule applies to a Man who marries a wife not in the Church. ... (8) If of a naturally ripe and early development, of mind and body, living children may receive endowments at the age of twelve years; but as a rule, fifteen years old is sufficiently early. ... (15) A woman who has been born out of the Covenant, and who is married should be sealed to her parents, unless they yield up their right to her as a daughter and wish to surrender her to some other family. (16) Where a woman has been sealed to two men and had children by both, and each of the men have a good standing in the Church[,] the children go to their respective fathers. Why? Because the children were born under the covenant to their respective fathers and bear their respective names. ... (18) In cases where the heads of families (deceased) have had the necessary ordinance work done for them and they have been adopted into a family whose relationship in the covenant connects with the Prophet Joseph Smith, the children of said parents can be sealed to their own parents without annulling the ordinance first performed. This rule includes children in the Church and their parents [who] were not. (19) Where a husband and wife are both members of the Church and they have children, the husband dies, the wife afterwards marries another man, is sealed to her deceased husband[,] and has children by the second, all of the children should go to the first husband. ... (21) Persons who die without having been endowed may be buried (if their friends choose) with un-marked garments, but not with robes or other Temple clothing. (22) Unmarried people, who have been endowed, can act in sealing for the dead. Those who have been endowed may act for the dead in any of the ordinances of the House of the Lord, except Second Anointings. (23) If, by mistake, a person is sealed in the Temple before being endowed, it is not necessary for the sealing to be cancelled. All that is necessary is for the person to be endowed, unless he or she representing him or her is dissatisfied. ... (25) In cases where women have been sealed to other men than their husbands (the latter having died without having embraced the Gospel) and they are afterwards sealed to their husbands, it is unnecessary to cancel the first transaction. Both may stand on record. * The same rule applies to cases of sealing children to parents who have heretofore been sealed to men who were not their natural fathers. (26) All who come to the Temple to perform ordinance work are expected to make donations, according to their circumstances, to aid in meeting necessary expenses; but the poor who have nothing to give are equally welcome. (27) No person, male or female, who has not had his or her endowments shall be permitted to witness the sealing, or any other Temple ordinance. Adopted by the First Presidency and quorum of the Twelve Apostles, at a meeting held in the Salt Lake Temple: April 24th., 1902.
[Manti Temple Historical Record, pp. 107-10, in Anderson, Devery; The Development of LDS Temple Worship, 1846-2000: A Documentary History, http://amzn.to/TempleWorship]
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