TWO COMFORTERS.  Joseph Smith speaks of two Comforters: the first is the Holy Ghost, the second is the Son of God himself. He uses the 14th chapter of John as the basis for his discourse.⁴⁹ Verses 16, 17, and 26 definitely refer to the Holy Ghost. They speak of the Spirit of Truth which “dwelleth with you, and shall be in you.” Verses 18, 21, and 23 clearly refer to the Lord himself and his coming to man.

SECOND COMFORTER NOT HOLY SPIRIT OF PROMISE.  The Holy Spirit of Promise is not the Second Comforter. The Holy Spirit of Promise is the Holy Ghost who places the stamp of approval upon every ordinance that is done righteously;⁵⁰ and when covenants are broken he removes the seal.

DENYING THE SECOND COMFORTER.  There is no forgiveness for denying the First Comforter. But if a man received honor enough to have the presence of the Son, he would also have the knowledge of the First Comforter and should he turn away, his sin would be unpardonable. A man could not deny the Second Comforter any more than he could the first.

If a man gets knowledge enough to have the companionship of the Son of God, the chances are his call and election would be sure.⁵¹
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⁴⁹ Smith, op. cit., pp. 149–151.
⁵⁰ D&C 132:7.
⁵¹ Pers. Corresp.; 2 Pet. 1:1–21; D&C 131:5; 132:49.

 [P. 55 in McConkie, Bruce R., ed. 1954. Doctrines of Salvation. Vol. 1. Salt Lake City, UT: Bookcraft.]