In the FLDS church, polygamy is viewed as essential to the attainment of the highest level of glory, the celestial kingdom. A minimum of three wives is required. At this level members become gods and goddesses tied together as a family unit for all eternity. They are 'sealed' together through the prophet in the present and afterlife.

Polygamy is supported in the 132nd section of the Doctrine and Covenants. Joseph Smith states that

They are given unto him to multiply and replenish the earth, according to my commandment, and to fulfill the promise which was given by my Father before the foundation of the world, and for their exaltation in the eternal worlds, that they may bear the souls of men; for herein is the work of my Father continued, that he may be glorified.

There are three main reasons given to practice polygamy.

The first is that polygamy was practiced by the Patriarchs such as Abraham, Isaac, and Joseph.

The second reason goes along with the first. Within polygamy individuals are required to multiply and bear many children for the replenshing of the earth.

The third reason is that a man will not be committing adultery if he takes another woman to be his wife.

Mary Batchelor, executive director of Principle Voices, describes polygamy as a refining tool. In a polygamist marriage individuals are forced to deal with intense situations on a continual basis. This prepares individuals for the celestial kingdom and makes them better able to rule.

There are three levels of glory or three Kingdoms. There is the celestial, the terrestrial, and the telestial. The requirements for each level are described in section 76 of the Doctrine and Covenants.

Celestial Kingdom: "51 They are they who received the testimony of Jesus, and believed on his name and were baptized after the manner of his burial, being buried in the water in his name, and this according to the commandment which he has given— 52 That by keeping the commandments they might be washed and cleansed from all their sins, and receive the Holy Spirit by the laying on of the hands of him who is ordained and sealed unto this power."
Terrestial Kingdom: "72 Behold, these are they who died without law; 74 Who received not the testimony of Jesus in the flesh, but afterwards received it. 75 These are they who are honorable men of the earth, who were blinded by the craftiness of men."
Telestial Kingdom: "82 These are they who received not the gospel of Christ, neither the testimony of Jesus. 83 These are they who deny not the Holy Spirit. 84 These are they who are thrust down to hell."

Another critical value that the FLDS church has along with many other polygamist groups is separating themselves from mainstream society.

One public official of Hildale paraphrased a value in the Doctrine and Covenants stating, "Come out of the world oh my people and partake not of the world."