Some of the Kirtland saints wondered whether or not non-members should be excluded from sacrament meetings. In the opening verses of Section 46, the Lord answered this question and also reminded the saints they should always conduct their meetings as guided by the Holy Spirit. (vv. 2-3.) The remainder of the revelation is a listing of various spiritual gifts given for our blessing.
Two other scriptural lists of spiritual gifts - 1 Cor. 12:3-12 and Moroni 10:8-19 - help us better understand the nature of the gifts enumerated in Section 46. For example, many are puzzled over the gifts mentioned in D&C 46:15-16. The way these gifts are described in Greek (the language in which Paul wrote) helps us better understand that "differences of administration" refers to different duties assigned to various priesthood offices. It is important that priesthood bearers seek for and obtain the guidance of the Spirit as they perform acts in the name of the Lord.The "word of wisdom" and "word of knowledge" (D&C 46:17-18) are also included in the list of gifts. Moroni clarified that being able to teach these is the gift given by the Spirit. (Moroni 10:9-10.)
Section 46 emphasizes that each may receive different gifts so that we may edify one another as we associate together. As we come to understand what these gifts are, we should strive to be worthy to receive them so that we can be a source of blessings to others. - Richard O. Cowan, BYU professor, Church History and Doctrine