Council on the Disposition of Tithes: The Lord established a council composed of the First Presidency, the bishopric, and the high council to oversee the disposition of tithes. This council was responsible for managing the tithing funds and ensuring they were used according to the Lord’s will.

Principle of Revelation: The revelation emphasized that decisions regarding the use of tithing funds would be made by the council through revelation. This principle ensured that the funds were used for the purposes of the Church as directed by the Lord.

Continued Guidance: The council created by Section 120 continues to guide the Church’s financial and property management today. Although the composition of the council has evolved, it remains a key part of how the Church manages its resources.