Article of the Week | BYU Studies

Article of the Week

The Development of the Council on the Disposition of the Tithes
August 6, 2018
Article of the Week
The Development of the Council on the Disposition of the Tithes
Author David W. Smith,

This daily feature is the introduction to a full article by David W. Smith that was published in our newest issue, 57:2. To read the full text of this article, follow the link below.

The Council on the Disposition of the Tithes was established in 1838 and reestablished in 1943. An 1838 revelation to Joseph Smith in Missouri established the council by essentially codifying then–current practice; the revelation was re–revealed in 1918 with modifications; implementation of the revelation was delayed due to the death of the President of the Church; and in 1943, the council was reestablished, fulfilling both revelations. The history of the council's development demonstrates the living nature of revelation—the circumstances in which it is received, how it is implemented, and how adherence to it can take time to develop—as well as the increasing importance of the Quorum of the Twelve Apostles in administering the Church's temporal affairs. The Council distributes tithes donated to The Church of Jesus Christ of Latter–day Saints (Mormons).