Sometimes the scriptures refer to Jesus Christ by using the title “Father.” Elder M. Russell Ballard explained why Jesus Christ is sometimes referred to as both the Father and the Son:
“How can Jesus Christ be both the Father and the Son? It really isn’t as complicated as it sounds. Though He is the Son of God, He is the head of the Church, which is the family of believers. When we are spiritually born again, we are adopted into His family. He becomes our Father or leader. …
“In no way does this doctrine denigrate the role of God the Father. Rather, we believe it enhances our understanding of the role of God the Son, our Savior, Jesus Christ. God our Heavenly Father is the Father of our spirits; we speak of God the Son as the Father of the righteous. He is regarded as the ‘Father’ because of the relationship between Him and those who accept His gospel, thereby becoming heirs of eternal life. And the third member of the Godhead, God the Holy Ghost, has the specific mission to teach and to testify of truth as it pertains to the divinity of both God the Father and God the Son” (“Building Bridges of Understanding,” Ensign, June 1998, 66–67).
On June 30, 1916, under the leadership of President Joseph F. Smith, the Brethren set forth a detailed statement on the Father and the Son entitled “The Father and the Son: A Doctrinal Exposition by the First Presidency and the Quorum of the Twelve Apostles.” A portion of this exposition explains how Jesus Christ is identified in the scriptures as both the “Son” and at times as the “Father”:
“‘Father’ as Creator. … Scriptures that refer to God in any way as the Father of the heavens and the earth are to be understood as signifying that God is the Maker, the Organizer, the Creator of the heavens and the earth.
“With this meaning, as the context shows in every case, Jehovah, who is Jesus Christ the Son of Elohim, is called ‘the Father,’ and even ‘the very Eternal Father of heaven and of earth’ [see Ether 4:7; Alma 11:38–39; Mosiah 15:4; 16:15]. …
“Jesus Christ the ‘Father’ of Those Who Abide in His Gospel. [Another] sense in which Jesus Christ is regarded as the ‘Father’ has reference to the relationship between Him and those who accept His gospel and thereby become heirs of eternal life. …
“To His faithful servants in the present dispensation the Lord has said, ‘Fear not, little children, for you are mine, and I have overcome the world, and you are of them that my Father hath given me’ (D&C 50:41). …
“Jesus Christ the ‘Father’ by Divine Investiture of Authority. … Jesus the Son has represented and yet represents Elohim His Father in power and authority. … Thus the Father placed His name upon the Son; and Jesus Christ spoke and ministered in and through the Father’s name; and so far as power, authority, and godship are concerned His words and acts were and are those of the Father” (“The Father and The Son,” Ensign, Apr. 2002, 14–15, 17).