10/25/2018 - Section 120:2

October 25, 2018

Section 120:1

Tithing and Its Disbursement, Christ Guides This Church, 

In the 1943 Oct Gen Conf, President J Rebven Clark Jr spoke about tithing and how it was handled by the church: “Under the direction of the First Presidency a budget is drawn up, as nearly as may be at the first of the year, which includes all of the proposed expenditures of the tithing. This budget is the result of the careful consideration of the departments which are responsible for the expenditure of the funds.    This budget is then taken before the Council on the Expenditure of the Tithing, composed, as the revelation provides, of the First Presidency, the Council of the Twelve, and the Presiding Bishopric. This council considers and discusses the budget so submitted, approving or disapproving, as the case may be, individual items, but finally passing the budget.    The approved budget as it comes from that meeting is then turned over for its expenditures to a Committee on Expenditures. This committee then passes upon and authorizes the expenditures of tithing. So that there is a complete check upon all of the tithing which is paid unto the Church. None of it is expended except upon the approval and authorization  of this committee.”  So the funds donated are properly disbursed as needed in the Church. But if those of us who donate wish, we can designate where the moneys we give are to go, for example humanitarian work, missionary work….  

I had never thought of the process by which tithes and offerings are used. It was quite interesting for me to learn how this all worked. But the neatest thing was reading that 1 verse section when the Lord says: “…the time is now come, that it shall be disposed 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….Even so. Amen” Christ IS in the details of His church!

10/15/2021 - D&C 120

Section 120 was given the very same day as the past several sections. Up to this time, bishops, the First Presidency, stake presidencies, and the high council had all been involved at different times in managing the funds donated to the Church. But the Lord is now clarifying how the funds of the Church should be managed: “a council, composed of the First Presidency of my Church, and of the bishop and his council [the Presiding Bishopric of the Church], and by my high council” [the Quorum of the Twelve Apostles] all of them acting together under His inspiration—should manage and distribute the donated funds.” (120:1).  (The Joseph Smith Papers, Documents, Volume 6: February 1838-Auagust 1839).

In the Oct 2002 Gen Conf Elder Robert D Hales explained how tithing funds are administered in the Church: “According to revelation, bishops are ordained to ‘keep the Lord’s storehouse; to receive the funds of the church’ [D&C 72:10]. Both bishops and clerks are expected to be full-tithe payers who have learned to live prudently within their means. Within hours of receiving tithing funds from members of their wards and branches, these local leaders transmit the funds directly to the headquarters of the Church. Then, as revealed by the Lord, the use of tithing is determined by a council comprised of the First Presidency, the Quorum of the Twelve Apostles, and the Presiding Bishopric. The Lord specifically states that the council’s work be directed ‘by mine own voice unto them’ [D&C 120:1)]. This council is called the Council on the Disposition of the Tithes. It is remarkable to witness this council heed the Lord’s voice. Each member is aware of and participates in all the council’s decisions. No decision is made until the council is unanimous. All tithing funds are spent for the purposes of the Church, including welfare—care for the poor and needy— temples, buildings and upkeep of meetinghouses, education, curriculum— in short, the work of the Lord. …To Church members and others throughout the world, I bear my testimony of the Council on the Disposition of the Tithes. I have sat on this council for 17 years, as the Presiding Bishop of the Church and now as a member of the Quorum of the Twelve Apostles. Without exception, the tithing funds of this Church have been used for His purposes.”