D&C 120

Section Overview

What happens in D&C 120

Received July 8, 1838, at Far West, Missouri, the same day as the tithing revelation (section 119). This single-verse revelation establishes that tithing funds are to be disposed of by a council composed of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric.

Scripture

Council for Tithing Disbursement

Study note

The Lord declares that tithing funds shall be disposed of by the council of the First Presidency, the Twelve, and the Presiding Bishopric, guided by the Lord's own voice unto them.

1 Verily, thus saith the Lord, the time is now come, that it shall be disposed of by a council, composed of the First Presidency of my Church, and of the bishop and his council, and by my high council; and by mine own voice unto them, saith the Lord. Even so. Amen.

Key Themes

Themes in D&C 120

Accountability in managing sacred fundsCouncil governance over temporal resourcesInspired stewardship of tithingTransparency through shared leadership

Scripture Connections

How this section connects to Christ

D&C 120 1 Acts 4:34-35

The council-based distribution of resources echoes the pattern of the early Church in Acts, where goods were distributed as every man had need, overseen by the apostles.

D&C 120 1 Proverbs 11:14

The governance by council fulfills the wisdom of Proverbs that in a multitude of counselors there is safety.

Apply This Today

Living D&C 120

This brief revelation establishes a critical principle: no single individual controls the sacred funds of the Church. Multiple quorums share the responsibility, providing checks and accountability. This teaches that stewardship of resources—whether in a church, a family, or a business—is best exercised through counsel, accountability, and divine guidance rather than unilateral control.

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