“Disposed of by a Council . . . and by Mine Own Voice unto Them”
Doctrine and Covenants 120:1
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.
Elder Robert D. Hales said:
“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.”
(“Tithing: A Test of Faith with Eternal Blessings,” Ensign or Liahona, Nov. 2002, 28.)
