Wilford Woodruff records a sermon where he addresses reasons for the Manifesto.
Wilford Woodruff, Journal entries for October 25, 1891 and November 5, 1891, Journal (January 1886 – December 1892), wilfordwoodruffpapers.com
I have Received a
Revelation and a commandment From the Lord which I have
not revealed to any man which I shall reveal to this assembly
and the command of the Lord I shall give to this people which is this The
Lord has revealed to me that there are many in the Church wh feel
badly tried about the Manifesto and also about the Testimony of the
Presidency & Apostles before the Master in chancery the Lord has com-
manded me to put the following question to the Saints and
those who will give Attention to it shall have the Holy Ghost to be
with them to inspire them to Answer that question for themselves
and the Lord has promised that the Answer will be to all alike
The question is this, which is the wisest course for the latter
Day Saints to persue, to continue to attempt to practice plural
Marriage with the Laws of the Nation against it and the
opposition of 60000000 of people and at the cost of confiscation
and loss of all the Temples and the stoping of all the ordinances
therein both for the living & the Dead And the imprisinment
of the first of the First Presidency and Twelve and the leaders
or heads of family in the Church And the confiscation
of the personal property of the People (All of which of them-
selve would stop the CPractice Finished on Nov 5th.
...
5 Finished from Oct 25 (Or After doing and
suffering what we have through our adhereance to
this principelle to scease the Practice and submit to the
law and through doing so have the Prophets Apostls
and Fathers at home so they can instruct the
People and attend to the Duties of the Church, Also leave
the Temples in the hands of the Saints of the Saints
so they can attend to the ordinances of the Gospel
both for the living & the Dead. Now the inspiration of
the Lord will reveal to any person which course
wisdom would dictate us to persue And the Latter day
Saints throughout Israel should understand that
the first Presidency of the Church And the Twelve Apostles
are ledof and guided by the inspiration of the Lord
And the Lord will not permit me nor any other
man to lead the People Asstray)