RICHARD - I am not sure what D&C 132:26 is referring to. Is this scripture referring to the breaking of the common church ordinances(baptism, temple marriage),that once a person repents he can still obtain eternal Life after they shall be destroyed in the flesh, and shall be delivered unto the buffetings of Satan unto the day of redemption, saith the Lord God.
They shall come forth in the first resurrection, and enter into their exaltation.
As I understand it, correct me if I'm wrong, this scripture D&C 132:26 has nothing to do with Calling & election made sure. Is that correct?

JOEL - Here is the scripture:

"Verily, verily, I say unto you, if a man marry a wife according to my word, and they are sealed by the Holy Spirit of promise, according to mine appointment, and he or she shall commit any sin or transgression of the new and everlasting covenant whatever, and all manner of blasphemies, and if they commit no murder wherein they shed innocent blood, yet they shall come forth in the first resurrection, and enter into their exaltation; but they shall be destroyed in the flesh, and shall be delivered unto the buffetings of Satan unto the day of redemption, saith the Lord God." (D&C 132:26)

This is a hard one to understand. In my studies I have found contradictory interpretations as to what is meant in some of the D&C 132 scriptures. I can only give you my opinion on this, whch is based on things past church leaders have said.
D&C Section 132 tells us that all covenants and contracts, such as baptism and the new and everlasting covenant of marraige must be sealed by the holy spirit of promise, otherwise they have no effect in the next life (verse 7). An act which is sealed by the Holy Spirit of Promise is one which is ratified by the Holy Ghost; it is one which is approved by the Lord; and the person who has taken the obligation upon himself is justified by the Spirit in the thing he has done. The ratifying seal of approval is put upon an act only if those entering the contract are worthy as a result of personal righteousness to receive divine approbation. They are ‘sealed by the Holy Spirit of Promise, which the Father sheds forth upon all those who are just and true.’ (D&C 76:53.)
When contracts have been sealed by the Holy Spirit of Promise, and one does not commit murder, one can achieve exaltation, with the condition that one obeys the commandments, repents, and is forgiven for any subsequent sins committed after such sealing has occured. But even with the Holy Spirit of Promise sealing one has no guarantee that they will achieve exaltation. Many members interpret verse 26 wrongly, thinking that once they are sealed to someone, there is nothing they can do wrong that will prevent them from exaltation. But that can only happen after one's calling and election has been made sure, which happens to relatively few.
Over time, after one has proven himself faithful and worthy(along with his spouse), there is the possiblity of finding out in this life that one's calling and election is made sure, which places a guarantee on one's exaltation. The following scripture explains this:

"The more sure word of prophecy means a man’s knowing that he is sealed up unto eternal life, by revelation and the spirit of prophecy, through the power of the Holy Priesthood." (D&C 131:5.)

Like all other contracts, this also must be sealed by the Holy Spirit of Promise.
So in a way, even though the D&C 132 scriptures don't specifically mention calling and election made sure, they can apply to both the normal celestial marriage; in which the conditional promises of eternal life are given; and also to making one's calling and election sure; in which the unconditional promises of eternal life are given (except in the case of murder), because both must be sealed by the Holy Spirit of Promise.
So the sequence is -
1. Temple marriage;
2. Marriage sealed by the Holy Spirit of Promise;
3. For some, calling and election made sure.

Those whose ordinances and covenants (including calling and election made sure) have been sealed by the Holy Spirit of Promise, must remember that the blood of Christ will not prevent the sufferring for any subsequent sins in this life time. Being "destroyed in the flesh" means that, depending on the nature of the sin, they will have to in some way experience some suffering for the sins(buffetings of Satan) during this life and until the day of redemption, because "they crucify to themselves the Son of God afresh, and put him to an open shame" (Heb. 6:6), but they can still obtain exaltation.