Section 120
Overview
Given on July 8, 1838, at Far West, Missouri, Doctrine and Covenants Section 120 serves as the administrative sequel to Section 119, which established the law of tithing for the Latter-day Saint movement. While Section 119 commanded the gathering of tithes, Section 120 dictates exactly who has the divine authority to manage and disburse those funds. The text establishes a specific governing body—now known in LDS tradition as the Council on the Disposition of the Tithes—composed of the First Presidency, the Presiding Bishopric ('the bishop and his council'), and the High Council. Theologically, this text is highly significant because it centralizes financial power within the highest echelons of LDS leadership and explicitly claims that this council operates by the direct, ongoing 'voice' of the Lord. For the believer, this cements the idea that the financial decisions of the Church's top leadership are not merely administrative, but are the direct will of God, thereby insulating the hierarchy from grassroots financial accountability or critique.
Key Figures
- The Lord: The divine authority dictating the revelation and claiming to guide the council by His own voice.
- First Presidency: The highest governing body of the LDS Church, designated here as the primary administrators of tithed properties.
- The Bishop and his council: Historically referring to Edward Partridge (the Presiding Bishop at the time) and his counselors, responsible for the temporal/financial affairs of the church.
- High Council: A group of high priests designated to assist in the administration and judicial matters of the church.
Doctrines Analyzed
Key theological claims identified in this text:
Hierarchical Financial Stewardship (Council on the Disposition of the Tithes)
Assertion
The management and distribution of church tithes must be exclusively handled by a specific council of top church leaders.
Evidence from Text
...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...
Evangelical Comparison
In Evangelical Christianity, the administration of church finances is typically handled by local elders, deacons, or a congregationally appointed finance committee, based on the principles of stewardship and accountability found in the New Testament (e.g., Acts 6:1-6, 2 Corinthians 8:19-21). The local church maintains autonomy over its funds. In contrast, D&C 120 centralizes financial control into a highly specific, extra-biblical hierarchy (First Presidency, Presiding Bishopric, High Council). This doctrine establishes a top-down financial structure where local congregations remit funds to headquarters, and the central hierarchy exercises absolute, divinely mandated control over the disposition of those properties.
Continuing Administrative Revelation
Assertion
The Lord directly and continually guides the financial council by His own voice.
Evidence from Text
...and by mine own voice unto them, saith the Lord.
Evangelical Comparison
The phrase 'by mine own voice unto them' asserts that the LDS financial council operates under direct, ongoing, infallible revelation from God regarding administrative and financial matters. Evangelical theology, grounded in Sola Scriptura, maintains that the canon of Scripture is closed and sufficient for all matters of faith and practice (2 Timothy 3:16-17). While Evangelicals pray for wisdom in financial stewardship (James 1:5), they do not equate the administrative decisions of a church board with the direct, authoritative 'voice of the Lord' in the prophetic sense claimed by Joseph Smith and the LDS hierarchy.
Comparative Analysis
Theological Gap (Summary)
The text centralizes absolute financial authority in an extra-biblical hierarchy, claiming their administrative decisions are guided by the direct, infallible voice of God, which conflicts with biblical church governance and the sufficiency of Scripture.
Theological Gap (Explained)
The theological gap centers on ecclesiology (church governance) and revelation. D&C 120 establishes a highly centralized, top-down financial structure governed by offices that do not exist in the New Testament (such as the First Presidency). More critically, it asserts that this council operates by the direct 'voice' of the Lord. In Evangelical theology, while God is sovereign over all things, the administration of the local church is guided by the principles laid out in the closed canon of Scripture (Sola Scriptura) and administered by local elders and deacons (Universal Priesthood). By elevating administrative financial decisions to the level of direct divine revelation ('by mine own voice'), the LDS paradigm insulates its leadership from accountability, as questioning the council's financial decisions becomes tantamount to questioning the voice of God Himself. This violates the Evangelical understanding that all human leaders are fallible and must be held accountable to the objective standard of Scripture.
For All Ages
Imagine you and your friends pool your money to buy snacks for a club. In a normal club, everyone might vote on what to buy, or you pick a few trusted friends to decide based on a rulebook you all share. This is kind of how Evangelical churches handle money—using the Bible as the rulebook and local leaders to make wise choices. But in this text, the leader of the club says, 'God just told me that only I and my top assistants are allowed to decide how to spend the money, and God will personally whisper in our ears to tell us exactly what to do.' Evangelicals believe God already gave us all the instructions we need in the Bible, and we don't need new prophets claiming God is directly telling them how to run the church's bank account.
Friction Points
Sola Scriptura
The text claims to be a new, direct revelation from God dictating church administration, and promises ongoing direct revelation ('mine own voice') to the council, denying the closure and sufficiency of the biblical canon.
Universal Priesthood
Establishes an exclusive, extra-biblical hierarchy (First Presidency) that acts as a necessary mediator for the administration of God's kingdom on earth.
Semantic Warnings
Terms that have different meanings between traditions:
"First Presidency"
In This Text
The highest governing body of the LDS Church, consisting of the Prophet/President and his counselors.
In Evangelicalism
This term and office do not exist in biblical Christianity. The head of the Church is Christ alone (Ephesians 5:23).
"Bishop"
In This Text
In this historical context, the Presiding Bishop (Edward Partridge) who managed the temporal and financial affairs of the entire church.
In Evangelicalism
An overseer or elder (episkopos) responsible for the spiritual shepherding and teaching of a local congregation (1 Timothy 3:1-7).
Soteriology (Salvation)
Salvation Defined: Not explicitly defined in this specific text.
How Attained: Not explicitly addressed in this text, though the tithes managed by this council are required for temple ordinances, which are necessary for LDS exaltation.
Basis of Assurance: Confidence is placed in the institutional church and its leaders to properly manage the kingdom of God on earth.
Comparison to Sola Fide: This text deals with administrative law rather than soteriology. However, the underlying assumption is that participation in this system (paying tithes to be managed by this council) is a mandatory work of obedience, contrasting with justification by faith alone (Ephesians 2:8-9).
Mandates & Requirements
Explicit Commands
- The tithed properties must be disposed of by the specified council (First Presidency, Bishopric, High Council).
Implicit Obligations
- Members must submit their tithes to this specific hierarchy.
- Members must trust that the council's financial decisions are directed by the voice of the Lord.
- The council members must convene to make these financial decisions.
Evangelism Toolkit
Practical tools for engagement and dialogue:
Discovery Questions
Open-ended questions to promote reflection:
- When D&C 120 says the council is guided by the Lord's 'own voice,' how do you see that playing out in the financial decisions of the Church today?
- In the New Testament, we see local churches managing their own funds to help the poor and support ministry. How do you feel about the centralized way tithes are managed by the First Presidency today?
- If a church leader makes a poor financial decision, how does that reconcile with the promise in verse 1 that the council is directed by the Lord's own voice?
Redemptive Analogies
Bridges from this text to the Gospel:
The desire for divine guidance in stewardship.
Just as the text expresses a desire for God to direct the use of resources, Evangelicals believe God does guide us—not through a centralized hierarchy, but through the indwelling Holy Spirit who gives wisdom to all believers as they apply God's Word to their lives.
Spiritual Weight
Burdens this text places on adherents:
By declaring that the top leadership's financial management is directed by the very 'voice' of God, the text places a heavy burden of unquestioning compliance on the believer. It strips the individual of the right to demand financial transparency or accountability from the leadership, as questioning the First Presidency's use of funds is equated with questioning God Himself.