"Our scriptures teach that Jesus Christ is both the Father and the Son. The simple truth is that he is the Son of God by birth, both in the spirit and in the flesh. He is the Father because of the work that he has performed.
"The Savior becomes our Father, in the sense in which this term is used in the scriptures, because he offers us life, eternal life, through the atonement which he made for us. In the wonderful instruction given by King Benjamin we find this: 'And now, because of the covenant which ye have made ye shall be called the children of Christ, his sons, and his daughters; for behold, this day he hath spiritually begotten you; for ye say that your hearts are changed through faith on his name; therefore, ye are born of him and have become his sons and his daughters.' [Mosiah 5:7; see also verses 8-11]
"So, we become the children, sons and daughters of Jesus Christ, through our covenants of obedience to him. Because of his divine authority and sacrifice on the cross, we become spiritually begotten sons and daughters, and he is our Father." (Chap. 2, pg. 52)