The the Church's official website the teaching for the Three Degrees of Glory says this:

There are three kingdoms of glory: the celestial kingdom, the terrestrial kingdom, and the telestial kingdom. The glory we inherit will depend on the depth of our conversion, expressed by our obedience to the Lord’s commandments.

These teachings first appeared in the church in February 1831, ten months after the church was organized. 

Celestial Kingdom (the sun)

58 Wherefore, as it is written, they are gods, even the sons of God—

59 Wherefore, all things are theirs, whether life or death, or things present, or things to come, all are theirs and they are Christ’s, and Christ is God’s.

60 And they shall overcome all things.

61 Wherefore, let no man glory in man, but rather let him glory in God, who shall subdue all enemies under his feet.

62 These shall dwell in the presence of God and his Christ forever and ever.

63 These are they whom he shall bring with him, when he shall come in the clouds of heaven to reign on the earth over his people.

64 These are they who shall have part in the first resurrection.

65 These are they who shall come forth in the resurrection of the just.

66 These are they who are come unto Mount Zion, and unto the city of the living God, the heavenly place, the holiest of all.

67 These are they who have come to an innumerable company of angels, to the general assembly and church of Enoch, and of the Firstborn.

68 These are they whose names are written in heaven, where God and Christ are the judge of all.

69 These are they who are just men made perfect through Jesus the mediator of the new covenant, who wrought out this perfect atonement through the shedding of his own blood.

70 These are they whose bodies are celestial, whose glory is that of the sun, even the glory of God, the highest of all, whose glory the sun of the firmament is written of as being typical.

Terrestrial Kingdom (the moon)

71 And again, we saw the terrestrial world, and behold and lo, these are they who are of the terrestrial, whose glory differs from that of the church of the Firstborn who have received the fulness of the Father, even as that of the moon differs from the sun in the firmament.

72 Behold, these are they who died without law;

73 And also they who are the spirits of men kept in prison, whom the Son visited, and preached the gospel unto them, that they might be judged according to men in the flesh;

74 Who received not the testimony of Jesus in the flesh, but afterwards received it.

75 These are they who are honorable men of the earth, who were blinded by the craftiness of men.

76 These are they who receive of his glory, but not of his fulness.

77 These are they who receive of the presence of the Son, but not of the fulness of the Father.

78 Wherefore, they are bodies terrestrial, and not bodies celestial, and differ in glory as the moon differs from the sun.

79 These are they who are not valiant in the testimony of Jesus; wherefore, they obtain not the crown over the kingdom of our God.

The Telestial Kingdom (the stars)

81 And again, we saw the glory of the telestial, which glory is that of the lesser, even as the glory of the stars differs from that of the glory of the moon in the firmament.

82 These are they who received not the gospel of Christ, neither the testimony of Jesus.

83 These are they who deny not the Holy Spirit.

84 These are they who are thrust down to hell.

85 These are they who shall not be redeemed from the devil until the last resurrection, until the Lord, even Christ the Lamb, shall have finished his work.

86 These are they who receive not of his fulness in the eternal world, but of the Holy Spirit through the ministration of the terrestrial;

87 And the terrestrial through the ministration of the celestial.

88 And also the telestial receive it of the administering of angels who are appointed to minister for them, or who are appointed to be ministering spirits for them; for they shall be heirs of salvation.

89 And thus we saw, in the heavenly vision, the glory of the telestial, which surpasses all understanding;

Where did this teaching originate?