Revelation given to Joseph Smith the Prophet and Sidney Rigdon, at Fayette, New York, January 1831. HC 1: 145. Preceding the record of this revelation, the Prophet wrote: As James Covill rejected the word of the Lord, and returned to his former principles and people, the Lord gave unto me and Sidney Rigdon the following revelation.
[ This section is a follow-up to D&C 39, stating that the promises made to Covill are withdrawn. While the section addresses one individual in specific, it serves to show the early church, only some 9 months old, how to deal with individual apostasy. ]
3 Wherefore he broke my covenant, [ Hence the promises contained in D&C 39:10-14 are revoked. ] and it remaineth with me to do with him as seemeth me good. Amen.
[ Whereas James Covill had initially accepted the restored
		  gospel (v. 1), he rejects it in the face of opposition (v. 2-3).
The section presents typical covenant rejection speech, cp.
Matt. 13:1-23 (note that Matt. 13:14-15 quotes Isa. 6:9-10).
The text can be arranged as follows:
A - (v. 1) James Covel made a covenant with an honest heart.
B - (v. 2a) James Covel made a covenant with an honest heart.
C - (v. 2b-c) Then Satan tempted him to fear the persecution that would result, to worry about giving up his paid ministry for a lay one.
B - (v. 2c) He rejected the word
A - (v. 3) He broke My covenant
Historical Material Pertaining to D&C 40 James Covill, formerly a Baptist Minister, was converted to the restored gospel but rejected it the very same month and returned to associate with Baptists. Perhaps when other Baptists were unpersuaded as was he, he rejected it and fell in line with them. Or, maybe Covill did not want to relocate to Ohio, as 39:14 instructs him to do. See comments on D&C 39. Excerpt from History of the Church As James Covill rejected the word of the Lord, and returned to his former principles and people, the Lord gave unto me and Sidney Rigdon the following revelation, explaining why he obeyed not the word: [text of D&C 40 quoted] (Joseph Smith, History of the Church, Vol. 1, page 143). ]