What are the two Comforters spoken of in the scriptures?
The first Comforter spoken of in the scriptures is the Holy Ghost (See John 14: 16-17; Moro. 8:26; D&C 21:9; 42:17; 90:11.)The second is the Lord Jesus Christ Himself. (See D&C 88:3-4; 130:3.)
Joseph Smith taught: "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..." (History of the Church 3: 381.)
Source: Bible Dictionary, p. 648.