Date of Revelation: July 8, 1838
Location: Far West, Caldwell County, Missouri
Recipients: The Church of Jesus Christ of Latter-day Saints; specifically addressing financial stewardship through appointed councils
Historical Summary: Given the same day as D&C 119 (the law of tithing), D&C 120 establishes the Council on the Disposition of Tithes—defining who has authority to manage tithing funds and how decisions should be made. This brief but critical revelation creates accountability structures and collective governance for sacred finances, protecting against mismanagement or individual control of Church resources.
Joseph Smith and Church leaders were establishing the Church in Missouri after fleeing persecution in Ohio. The Church had experienced significant financial difficulties (Kirtland Safety Society collapse, mounting debts, property losses). The law of tithing (D&C 119) had just been revealed, creating the need for a system to manage incoming funds properly. Previous financial mismanagement and accusations of impropriety made transparent, accountable systems essential.
The Church was growing rapidly but lacked established financial infrastructure. Members were gathering to Missouri, requiring resources for settlement. Temple building in Far West had been announced. The need for funds was great, but so was the need for trust—members needed confidence that their tithes would be used wisely and sacredly. Previous financial challenges had created skepticism about Church financial management.
Missouri was a frontier region with limited banking infrastructure and economic instability. Anti-Mormon sentiment was rising, with accusations against Joseph Smith including financial impropriety. The Church needed to establish legitimacy and demonstrate responsible financial stewardship. Local opposition made transparency and accountability even more critical to maintain member confidence and counter external criticism.
1838 saw economic depression affecting much of the United States (Panic of 1837 continuing). Religious organizations across America were experiencing financial scandals and leadership failures. The broader context of religious and financial instability made D&C 120's establishment of accountability structures particularly timely and necessary.
Provided immediate clarity on who could authorize spending of tithing funds. Created trust among members that their contributions would be managed responsibly. Protected Joseph Smith from accusations of unilateral financial control. Established formal structure where none had existed, bringing order to Church finances.
The Council on the Disposition of Tithes continues to function today exactly as outlined in D&C 120. The principle of council-based financial governance has protected the Church from the financial scandals that have plagued other religious organizations. The revelation demonstrates that God cares about organizational systems and structures, not just doctrinal teachings. It establishes the pattern that sacred resources require sacred, accountable management.
In 1838 America, religious financial scandals were common. Many ministers enriched themselves from congregational funds. Banking was unstable, with frequent failures. Frontier communities operated largely on trust and reputation. The establishment of formal councils for financial oversight was unusually progressive—most churches gave pastors or bishops unilateral financial control. Joseph Smith's willingness to subject financial decisions to council review was counter-cultural and demonstrated genuine commitment to accountability.
Modern non-profit organizations are required by law to have boards of directors with financial oversight—a secular version of D&C 120's council principle. Corporate governance emphasizes checks and balances, collective decision-making, and accountability structures similar to what D&C 120 established for the Church in 1838. The revelation's principles are now recognized as best practices in organizational management, though they were revelatory in their time.
Establish personal accountability in financial decisions. Consult spouse/trusted advisors before major purchases or investments. Create family councils for significant financial decisions. Recognize that even personal finances are stewardships from God requiring prayerful, wise management.
Hold regular family councils to discuss finances openly and collectively. Teach children principles of stewardship and accountability. Model the pattern of seeking multiple perspectives before decisions. Create transparency in family finances appropriate to children's ages/maturity.
Support and sustain Church leaders who oversee finances. Trust the council-based system rather than demanding unilateral control or detailed public accounting. Serve in callings involving resource management with integrity and accountability. Participate meaningfully in ward council when financial needs are discussed.
Apply council principles in community organizations, non-profits, and boards. Advocate for transparency and accountability in local government finances. Model responsible financial stewardship in business dealings. Promote collective decision-making over autocratic control in organizations you lead or participate in.
Support international transparency initiatives and anti-corruption efforts. Recognize that D&C 120's principles—accountability, council governance, transparency—are universal principles that benefit all societies. Advocate for checks and balances in global financial institutions. Pray for leaders worldwide to govern with integrity and wisdom.
God's pattern for governing His kingdom involves councils, not individual autocrats. The Council on the Disposition of Tithes includes the First Presidency (prophetic leadership), Presiding Bishopric (administrative expertise), and high council representatives (deliberative wisdom). This three-part structure ensures balanced, informed decision-making. The principle extends throughout the Church: ward councils, stake councils, quorum presidencies, family councils—all reflect the divine pattern of collective wisdom under divine guidance.
Tithing funds are not merely Church revenue but sacred consecrations belonging to the Lord. Their "disposition" (arrangement, management, allocation) requires the same reverence as administering spiritual ordinances. God cares how His resources are managed—financial administration is spiritual work. Leaders are stewards, not owners; managers, not proprietors. Accountability to God and His people is essential.
"By mine own voice unto them" (D&C 120:1) indicates the Lord actively participates in financial decision-making through revelation. Temporal matters are not beneath God's concern—He guides both spiritual and temporal affairs. The Council on the Disposition of Tithes doesn't operate on human wisdom alone but seeks divine direction. This principle elevates financial stewardship from mere administration to an act of receiving and following revelation.
D&C 120 was revealed on July 8, 1838, the same day as D&C 119. The pairing is deliberate and significant: the Lord first establishes what members should give (tithing), then immediately establishes how those sacred funds should be managed (council disposition). This twin revelation addresses both the giving and stewardship sides of consecration.
To understand D&C 120's significance, one must understand what preceded it. In Kirtland, Ohio (1837), the Church experienced devastating financial crisis: The Kirtland Safety Society (a quasi-bank) failed, causing significant losses to members who had invested Church leaders, including Joseph Smith, faced accusations of financial mismanagement Debts mounted from temple construction and other Church projects Internal apostasy and external persecution intensified, partly fueled by financial grievances The Church was forced to flee Kirtland under threat of violence, leaving property and debts behind
This context made D&C 120 essential. The Church needed to rebuild financial trust and establish clear, accountable systems for managing resources. Members needed confidence that their contributions wouldn't be mismanaged. Critics needed evidence that Joseph Smith wouldn't control finances unilaterally.
By July 1838, the Church was establishing Far West, Missouri as its new center. The Saints were building homes, planning a temple, and organizing Church government in a new location. Financial needs were substantial: Settlement costs for displaced families from Ohio Temple construction requiring significant funds Supporting the poor and needy among the Saints Maintaining Church operations during rapid growth Responding to ongoing persecution requiring legal defenses and potential relocations
The law of tithing (D&C 119) provided a sustainable funding model, replacing the more demanding law of consecration. But with new funds coming in, clear governance was essential.
D&C 120 names three bodies to compose the Council on the Disposition of Tithes: 1. The First Presidency: Joseph Smith and counselors Sidney Rigdon and Hyrum Smith (Frederick G. Williams had been replaced by Hyrum in November 1837). The First Presidency provided prophetic direction and oversight of all Church affairs. 2. "The bishop and his council": Edward Partridge was Presiding Bishop (first bishop in the Church, called in D&C 41). "His council" refers to the Presiding Bishopric—the bishop and his counselors. The Presiding Bishopric managed temporal affairs, received tithing, and administered welfare. Their practical financial expertise was essential for wise allocation. 3. "My high council": The high council in Far West (there was also a high council in Kirtland, but by 1838, Far West was Church headquarters). High councils served as deliberative bodies, representing broader Church leadership. Their involvement ensured representative wisdom beyond just presidency and bishopric.
The three-part council creates balanced governance:
No single entity controls finances. Decisions require consensus across three bodies, each bringing different strengths and perspectives.
The Council on the Disposition of Tithes functioned throughout Joseph Smith's life and continues today. The specific composition has evolved while maintaining the pattern:
Modern practice: The Council on the Disposition of Tithes consists of the First Presidency, Presiding Bishopric, and Quorum of the Twelve Apostles. They meet regularly to review and approve Church budget and major financial decisions.
Before D&C 120, Church financial decisions were less formally structured. Joseph Smith often made decisions with counselors but without defined council system. This led to:
D&C 120 formalized financial governance, creating clarity, accountability, and protection for both leaders and members.
While D&C 120's specific structure was new revelation, the principle of council-based financial governance has biblical precedent:
The pattern: important decisions, especially those affecting the whole community, benefit from collective wisdom and formal council structures rather than individual decree.
D&C 120 has profoundly shaped Church financial culture:
The revelation's genius is its simplicity and durability. The basic structure established in 1838 still functions nearly 200 years later, adapted to Church growth but unchanged in principle.
D&C 120 is the shortest section in the Doctrine and Covenants—consisting of only one verse that establishes the Council on the Disposition of the Tithes. This revelation was received the same day as D&C 119 (the law of tithing), demonstrating God's immediate concern for proper stewardship and accountability of sacred funds. While brief, this section has profound implications for Church financial governance that continue to the present day.
Total Verses: 1 | Verses in this document: 1 ✓
D&C 120:1 — "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."
This revelation establishes the Council on the Disposition of the Tithes, creating a formal system of financial accountability and collective governance for managing sacred Church funds. The council consists of three key bodies: the First Presidency (prophetic leadership), the Presiding Bishopric (temporal administration), and the High Council (representative wisdom from the Quorum of the Twelve Apostles).
The phrase "disposed of" means "managed, distributed, or stewarded"—emphasizing that these leaders are stewards, not owners, of tithing funds. The addition "by mine own voice unto them" indicates the Lord Himself will guide this council through revelation, making their decisions divinely directed rather than merely administrative.
This system protects against financial abuse through multi-person oversight while maintaining divine guidance through revelation. It demonstrates that God cares about both spiritual principles and practical institutional structures.
"Time is now come" - This phrase signals divine timing. The law of tithing had just been revealed (D&C 119), creating immediate need for proper management systems. God doesn't just give principles—He provides implementation structures.
"Disposed of" - In 1838, Webster's 1828 defines "dispose" as "to arrange, set in order, distribute, manage." The term implies careful stewardship and intentional distribution according to proper principles, not careless spending or personal ownership.
"Council" - The Hebrew concept of sod (סוֹד) means "council, assembly, confidential discussion." It implies not just a meeting but intimate counsel where wisdom is shared and decisions are made collectively. The Greek sumboulion (συμβούλιον) similarly means "counsel together, deliberation, consultation."
"First Presidency" - The prophetic leadership bringing revelation and overall spiritual guidance to financial decisions.
"Bishop and his council" - The Presiding Bishopric, responsible for temporal affairs and practical administration of Church resources.
"High council" - In 1838 context, this referred to both local stake high councils and the traveling high council (Quorum of the Twelve). Modern practice interprets this as primarily the Quorum of the Twelve Apostles who work with the First Presidency and Presiding Bishopric.
"Mine own voice unto them" - The Lord promises to guide this council through revelation, making their decisions divinely directed. This elevates financial administration from mere business to sacred stewardship under God's guidance.
D&C 120, though consisting of only one verse, contains several theologically significant terms that deserve careful examination. Understanding the Hebrew, Greek, Latin, etymological, and historical contexts of these words enriches our comprehension of God's design for financial stewardship in His Church.
Paqad (פָּקַד, pronounced "pah-KAD")
Root Meaning: "To attend to, visit, muster, appoint, oversee, care for, number, deposit"
Etymology within Hebrew: A highly versatile root carrying the fundamental meaning of "paying attention to" something—either for blessing (attending with care) or judgment (visiting with punishment). The term encompasses oversight and supervision, appointment of officers, accounting and numbering, entrusting something to someone's care, and visiting with attention/intention.
Related Terms:
Usage in Scripture:
Theological Significance: The Hebrew concept of paqad emphasizes that oversight/disposition is not merely administrative but relational—God "visits" His people with both blessing and accountability. Stewardship involves divine attention, not just human management.
Oikonomia (οἰκονομία, pronounced "oy-ko-no-MEE-ah")
Root Meaning: "Administration, stewardship, management of household affairs, dispensation"
Components:
Related Greek Terms:
Usage in New Testament:
Paul's Stewardship Theology: Paul consistently presents ministry as stewardship—leaders are oikonomoi (household managers) of God's mysteries (1 Corinthians 4:1), accountable for faithful disposition of what's entrusted, not for ownership.
Dispensatio - "Management, stewardship, distribution, arrangement"
Etymology: From dispensare (to distribute, manage, arrange), intensive form of dispendere (to weigh out, pay out)
Components:
Vulgate Usage: Jerome used dispensatio for Greek oikonomia, emphasizing the careful distribution and arrangement of resources. The term carried connotations of wise allocation according to need, systematic arrangement/organization, accountability to the owner, and faithful execution of assigned duties.
Dispose - From Latin through French
Development:
Key Semantic Shift: By the 1600s, "disposition" developed psychological meaning (natural temperament/inclination) alongside administrative meaning (arrangement/management). Both senses share root concept: "how something is arranged/ordered."
Dispose: "To arrange; to set in order; to distribute into proper classes, division or order. The rest of the effects were disposed in the following manner. To apply to particular purposes; to set apart; to bestow in the manner desired; to give or employ for a particular use. The prince was about to dispose a part of his army in Thrace. To incline the mind; to give a tendency or propension; to adapt. Composition, temperament, or natural fitness disposes substances to certain actions. The grace of God alone can dispose the heart to virtue. To regulate; to adjust; to settle or determine. God is the sole disposer of events, and in his hands are life and death."
Disposition: "The act of disposing, or state of being disposed; arrangement; distribution; a putting or setting in order; as the disposition of the trees in an orchard. Disposal; the power of distributing or bestowing. We leave it to your disposition. Natural fitness or tendency; as the disposition of plants to grow in a particular direction."
In D&C 120 Context: D&C 120 addresses "the disposition of the properties tithed" through council-based stewardship. The revelation establishes that sacred funds require sacred disposition—not arbitrary spending, but prayerful, accountable, collective management under divine direction.
The Sacred Trust Principle: Tithing is not merely revenue but consecrated offering. Its disposition therefore requires:
Note: D&C 120 references three governing bodies—First Presidency, Presiding Bishopric, and High Council. Understanding the Hebrew, Greek, and Latin foundations of "council," "bishop," and "presidency" enriches our appreciation of God's divinely inspired governance structure for managing sacred resources.
D&C 120 is brief but profound—it establishes the Council on the Disposition of the Tithes, creating a system of accountability and collective wisdom for managing sacred funds. This revelation demonstrates God's concern for proper stewardship, transparency, and protection against financial abuse through council-based decision making.
D&C 120 establishes the Council on the Disposition of the Tithes, creating a system of accountability and collective wisdom for managing sacred funds. This revelation demonstrates God's concern for proper stewardship, transparency, and protection against financial abuse through council-based decision making.
"Council Decision Game": Present the family with a hypothetical scenario (e.g., "We have $100 to spend. Should we buy toys, save it, or donate to charity?"). Have each family member give input, then make a collective decision. Discuss how councils work better than one person deciding alone.
Tell the story of D&C 120 in simple terms: "In 1838, the Saints were paying tithing (like when we give money to help the Church). But they needed to know: Who decides how to use this money? The Lord answered with this short revelation—just one sentence! He said three groups of leaders would work together as a council to decide. Why three groups instead of one person? Because councils help us make better decisions."
"Three-Legged Stool": Show a three-legged stool and explain how each leg is necessary for stability. Remove one leg and the stool falls. Compare to the council in D&C 120—three groups (First Presidency, Presiding Bishopric, High Council) working together creates stable, wise decisions.
Family Council Practice: Hold an official family council to make an upcoming decision (vacation plans, service project, family rules). Follow D&C 120 principles: everyone gives input, seek consensus, pray for guidance together.
Divide into groups. Give each group a scenario: "Your group has been given $10,000 for the Church. How would you decide how to use it?" After 5 minutes, have groups share their decision-making process. Discuss: Did you use a council approach? Did you pray for guidance?
"Why Councils Matter": Discuss Proverbs 11:14 ("in the multitude of counsellors there is safety") and Alma 37:37 ("counsel with the Lord in all thy doings"). Connect to D&C 120's council structure.
"Trust Issues": Ask: "How many of you wonder where your tithing goes?" Explain that D&C 120 creates transparency and accountability. The system is revealed in scripture—we know exactly who decides and under what principles. This builds trust.
"Council Simulation": Create a mock "Council on the Disposition of Seminary Funds." Give the class $1,000 (hypothetical) and have them form three councils to decide how to use it for youth activities. Debrief: Was it harder or easier with multiple groups? Why?
Form a service council to plan a ward service project. Practice D&C 120 principles: multiple perspectives, collective wisdom, seeking revelation together.
"Three Friends Carrying Something Heavy": Have three children work together to carry something heavy (like a large book or box). Then have one child try alone. Explain: "Just like it's easier to carry heavy things with three people, the Church uses three groups of leaders to make important decisions about tithing. They work together!"
Sing "I'm Glad to Pay a Tithing" (Children's Songbook, 150) and explain that D&C 120 tells us how our tithing is used wisely.
Create a simple coloring page showing three groups of people (labeled "Council 1," "Council 2," "Council 3") sitting together with a thought bubble saying "How should we help people with tithing money?"
When investigators ask about tithing ("Where does the money go?"), explain the Council on the Disposition of Tithes. Emphasize: (1) It's managed by multiple leaders, not one person; (2) They seek God's guidance; (3) The system is transparent (revealed in scripture); (4) Leaders are stewards, not owners.
Use companionship councils to make finding decisions. Practice the D&C 120 principle: two perspectives are better than one. Pray together for guidance.
Help ward councils function better by understanding D&C 120 principles: collective wisdom, seeking revelation, accountability to God.
Note: D&C 120 contains only ONE verse, making it one of the shortest sections in the Doctrine and Covenants. Despite its brevity, this revelation establishes crucial principles about council governance and financial accountability. These questions facilitate deep study of this important section.
Verse Count: D&C 120 = 1 verse | Questions organized by theme
The complete 06_Study_Questions.md markdown file (414 lines) provides additional questions organized by deeper analysis, historical context, scriptural connections, and practical applications. This HTML version presents core questions suitable for most study settings.