There are two Comforters spoken of. One is the Holy Ghost, the same as given on the day of Pentecost, and that all Saints receive after faith, repentance, and baptism. This first Comforter or Holy Ghost has no other effect than pure intelligence. It is more powerful in expanding the mind, enlightening the understanding, and storing the intellect with present knowledge, of a man who is of the literal seed of Abraham, than one that is a Gentile, though it may not have half as much visible effect upon the body; for as the Holy Ghost falls upon one of the literal seed of Abraham, it is calm and serene; and his whole soul and body are only exercised by the pure spirit of intelligence; while the effect of the Holy Ghost upon a Gentile, is to purge out the old blood, and make him actually of the seed of Abraham. That man that has none of the blood of Abraham (naturally) must have a new creation by the Holy Ghost. In such a case, there may be more of a powerful effect upon the body, and visible to the eye, than upon an Israelite, while the Israelite at first might be far before the Gentile in pure intelligence.
The other Comforter spoken of is a subject of great interest, and perhaps understood by few of this generation. After a person has faith in Christ, repents of his sins, and is baptized for the remission of his sins and receives the Holy Ghost, (by the laying on of hands), which is the first Comforter, then let him continue to humble himself before God, hungering and thirsting after righteousness, and living by every word of God, and the Lord will soon say unto him, Son, thou shalt be exalted.
When the Lord has thoroughly proved him, and finds that the man is determined to serve Him at all hazards, then the man will find his calling and his election made sure, then it will be his privilege to receive the other Comforter, which the Lord hath promised the Saints, as is recorded in the testimony of St. John, in the 14th chapter, from the 12th to the 27th verses. [Note verses 16, 17, 18, 21, 23.]
Now what is this other Comforter? It is no more nor less than the Lord Jesus Christ Himself; and this is the sum and substance of the whole matter; that when any man obtains this last Comforter, he will have the personage of Jesus Christ to attend him, or appear unto him from time to time, and even He will manifest the Father unto him, and they will take up their abode with him, and the visions of the heavens will be opened unto him, and the Lord will teach him face to face, and he may have a perfect knowledge of the mysteries of the Kingdom of God; and this is the state and place the ancient Saints arrived at when they had such glorious visions – Isaiah, Ezekiel, John upon the Isle of Patmos, St. Paul in the three heavens, and all the Saints who held communion with the general assembly and Church of the Firstborn. — “The Two Comforters,” Teachings of the Prophet Joseph Smith, comp. Joseph Fielding Smith (1938), pp. 149-151