Hugh Nibley points out that Abraham chapter three is only a view from where Abraham stands.
Notice in the third chapter verses three, four, five, six, seven, and nine, he repeats that you must always understand what you are seeing in terms of the earth on which thou standest, from where you view it. You don't see things from above or with the eye of God that embraces all things at once. You have a limited point of view, and that's going to restrict you. So throughout that third chapter, he says things like: "And I saw the stars, that they were very great, and that one of them was nearest unto the throne of God [there's a multitude of beings, verse 2 ]." Then he says here, "I have set this one to govern all those which belong to the same order as that upon which thou standest [verse 3 ]." So Abraham lives on a particular order that belongs to a particular star. We know that the sun is a particular kind of star of a particular order. This is the order to which Abraham belongs, where he stands at present. This is where he is now, and he says everything has to be seen from that point of view. In the next verse you notice, after his manner of reckoning, a thousand years, according to the time of your order, "unto that [order] whereon thou standest [verse 4 ]." In the next verse he says, "The planet which is the lesser light, lesser than that which is to rule the day, even the night, is above or greater than that upon which thou[standest[here is a planet greater than that upon which thou standest, verse 5]." Again this formula, "the earth upon which thou standest," is used twice here. So it used seven times in this one chapter. It always specifies that all your reckonings and all your views and pictures of the universe are only what can be seen from the place where you are standing. And this, of course, is a very important principle today. It's the anthropic principle. It has become absolutely basic in astronomy in the last ten years or so. It's new and it's extremely important. Seventh verse, "reckoning of the time of the earth upon which thou standest." Again, the ninth verse, "Kolob is set nigh unto the throne of God to govern all those planets which belong to the same order as that upon which thou standest." Notice, Kolob doesn't govern all the planets in the universe, only those of the same order that concern Abraham. So he is shown Kolob for that purpose, because it concerns him. Then in eleven and twelve, "Thus I, Abraham, talked with the Lord face to faceand he told me of the works which his hands had made, And he said unto me: My son, my son (and his hand was stretched out), behold I will show you all these. And he put his hand upon mine eyes, and I saw those things which his hands had made, which were many [the same hand that had made all these things] and they multipled before mine eyes, and I could not see the end thereof." We can make it very plain here what the situation is. Then in verse 13 it talks about Abraham's local system: This is Shinehah, which means in Egyptian, one eternal round. Shenha means to go around forever. This is the sun, and that is what the Egyptians call it. "And he said unto me: Kokob" That's the Hebrew word for a star. It's a very interesting word, the same as the Babylonian word and the Arabic word also, Kakkabum and Kawakibu "And he said unto me: Kokaubeam, [that which is the plural of Hebrew], which signifies stars, or all the great lights, which were in the firmament of heaven." So here we are getting local systems and all the rest of it. Then we are told about the council in verses 21-28 of this same chapter where they get together and start making things. We are talking about plurality now, not about the creation.
(Hugh Nibley, Ancient Documents and the Pearl of Great Price, edited by Robert Smith and Robert Smythe, p.5)