The context is telling

For what doth it profit a man if a gift is bestowed upon him, and he receive not the gift? Behold, he rejoices not in that which is given unto him, neither rejoices in him who is the giver of the gift.

Doctrine & Covenants 88:33

I never realized that this talk of receiving not a gift that was bestowed upon a man was about the various kingdoms. God has made all that He has available to any of His children but many of them are unwilling to receive what has been offered.


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