D&C 132:1-6

132:1-2 - Verse 1 gives us some insight into why this revelation came up in the first place, and as usual, is the answer to a question. The Lord addresses the question “that inasmuch as your have inquired of my hand to know and understand wherein I, the Lord, justified my servants Abraham, Isaac, and Jacob, as also Moses, David and Solomon, my servants, as touching the principle and doctrine of their having many wives and concubines- Behold, and lo, I am the Lord thy God, and will answer thee as touching this matter.” Why did Joseph Smith as the Lord about this? That was my first question. The IM says, “From this introductory statement it is evident that the Prophet had made the question of marriage a subject of earnest prayer, as he did with matters concerning which he was perplexed and desired to know the truth. He did not understand how the Patriarchs, and David and Solomon could find favor with the Lord, while living in a manner contrary to… modern moral standards, and he asked the Lord for light. Elder B.H. Roberts suggests that it was in the year 1831, when the Prophet was studying the lives of the Patriarchs in the Old Testament, in the course of his Bible revision, that he was led to offer the prayer referred to in the first verse, and received the answer contained in this Section, though it was not then committed to writing.” This is what we were talking about yesterday, how can a spiritual person remain close to God while acting in ways that appear contrary to His will? This came up as a result of the revision of the Bible back in 1831, however during the translation of the Book of Mormon just before that Joseph Smith had learned in Jacob 2:23-24 that “thus saith the Lord: This people begin to wax in iniquity; they understand not the scriptures, for they seek to excuse themselves in committing whoredoms, because of the things which were written concerning David, and Solomon his son. Behold, David and Solomon truly had many wives and concubines, which thing was abominable before me, saith the Lord.” This seems to be conflicting doctrines. He just learned from Jacob that what David and Solomon did was not in keeping with the commands of God but it appeared that they were still in his favor from what they were learning in the Bible revision, how does that reconcile? Later on in this section the Lord will explain how it makes sense, even though at first I didn’t understand it, I think that the way it was explained to me will help it all come together. But this is why the question came up, not because JS was a perv looking to score some new wives. The IM also makes an interesting comment as far as the term "concubines"  quoting Elder Bruce R. McConkie as teaching, "Anciently they were considered to be secondary wives, that is, wives who did not have the same standing in the caste system then prevailing as did those wives who were not called concubines. There were no concubines connected with the practice of plural marriage in this dispensation, because the caste system which caused some wives to be so designated did not exist." So it's a term used specifically in the ancient world. 

132:3-6 - There has been a confusion about how verse 3 relates to verse 1, meaning that when the Lord says that "all those who have this law revealed unto them must obey the same," he means the law of plural marriage, I've heard this argument made when to show that plural marriage is the eternal principle, not just celestial marriage. I feel that the Lord sets straight who must be obeyed as he continues "for behold, I reveal unto you a new and an everlasting covenant." He's not referencing what was previously discussed but what he's about to say next. The IM quotes President Spencer W. Kimball as saying, "though relatively few people in this world understand it, the new and everlasting covenant is the marriage ordinance in the holy temple by the properly constituted leaders who hold the genuine, authoritative keys. This glorious blessing to available to men and women on this earth."  It gets really intense after that as the Lord repeatedly warns that the law of celestial marriage must be obeyed or else those who reject it will be "damned" and "all who will have a blessing at my hands shall abide the law." It's important to look at it from the view point of "I know that the Lord giveth no commandments unto the children of men, save he shall prepare a way for them that they may accomplish the thing which he commandeth them." I think that it would be easy to take these verses and run with the idea that you must be sealed in the temple no matter what and I don't think that that's the case. The IM later says that there are those who won't have the opportunity to be married in this life, but that they won't be denied any blessings. I think a quote from President Spencer W. Kimball used in the IM for section 131 is more appropriate here, which says, "One young man said that he expected to reach exaltation in the celestial kingdom as one of the Lord's messengers, without having to marry. He does not understand. no one who rejects the covenant of celestial marriage can reach exaltation in the eternal kingdom of God... The Lord says further in the 132nd section of the Doctrine and Covenants: 'No one can reject this covenant and be permitted to enter into my glory.' No one! It matters not how righteous they may have been, how intelligent or how well trained they are. No one will enter this highest glory unless he enters into the covenant, and this means the new and everlasting covenant of marriage." Those who are damned are not those who haven't had the chance, but those who have had the chance and say "no thanks." I wonder why they would choose not to be sealed to a beloved companion for time and all eternity.