Church History Matters Podcast – Episode 163:

D&C 118–120 – The 12 Apostles Mission & The Law of Tithing (E42B) – October 13–19
Date: October 9, 2025
Hosts: Scott & Casey (Scripture Central)

Episode Overview

This episode dives deeply into Doctrine and Covenants sections 118, 119, and 120—three short but massively consequential revelations in Latter-day Saint history. Scott and Casey walk through the historical context, doctrinal developments, controversies, and enduring legacy of:

• The dramatic call and mission of the Quorum of the Twelve Apostles to the British Isles (D&C 118)
• The inception and evolution of the law of tithing (D&C 119)
• The establishment of the council responsible for distributing tithing funds (D&C 120)

The conversation explores the redemptive aftermath of apostasy, the challenges of fulfilling divine commands amid mortal peril, and the often-misunderstood lineage from consecration to modern tithing.

Key Discussion Points & Insights

Section 118: The Reconstitution & Foreign Mission of the Twelve

Context & Fallout of the Kirtland Apostasy

• Major apostasy rocked the Quorum of the Twelve between 1837–38. Five of twelve apostles had either left or were under suspicion—among them, Luke and Lyman Johnson, John F. Boynton, William E. McLellin, and William Smith.
• Joseph Smith sought directly from the Lord how to revitalize the quorum and continue the missionary work, leading to five revelations in one day, July 8, 1838.

The Revelation's Content & Specificity

• The Lord explicitly instructs:

  • "Let a conference be held immediately."
  • Replace fallen apostles; name new ones (John Taylor, John E. Page, Wilford Woodruff, Willard Richards).
  • The Apostles are to depart on April 26, 1839, from the temple site in Far West, Missouri ("on the building spot of my house").

  "Wilford Woodruff is later going to say, this is the only revelation I know of that had a day and a date attached to it specifically for fulfillment." – Casey [07:04]

Obstacles & Dramatic Fulfillment

• In the intervening months, the Missouri Mormon War erupts, the Saints are violently expelled, and an extermination order is issued; Far West becomes extremely dangerous.

• Both Latter-day Saints and their mob opponents know of the revelation’s specificity. Anti-Mormons use it to taunt church members, challenging the prophecy’s legitimacy.

  “If the apostles come, they will get murdered. They dare not come to take their leave here. And that's like all the rest of Joe Smith's prophecies." – Captain Bogart, Far West antagonist [10:00]

• Despite the real threat, in the pre-dawn hours of April 26, 1839, the Twelve and supporters—including newly called apostles—secretly fulfill the revelation:

  • Ordaining new apostles on the temple site
  • Singing hymns
  • Rolling a cornerstone of the temple
  • Escaping undetected

  "We felt that the Lord God had given the commandment, and we had faith to go forward and accomplish it, feeling that it was his business whether we lived or died in its accomplishment." – Wilford Woodruff [11:51]

• Mic drop aftermath: Theodore Turley, who had prophesied the Saints would fulfill their task, informs skeptical former members in Far West—leaving them speechless. [14:00]

Consequences: The British Mission

• The British Isles mission transforms the church, resulting in:

  • Tens of thousands of British converts and a lasting demographic legacy in Utah and the American West.
  • Critical leadership for subsequent generations: John Taylor, Wilford Woodruff, Willard Richards, etc.
  • By 1851, there were three times as many Saints in Britain as in Utah; most Utah Saints were recent British immigrants.

  "It's going to be massively successful, and it's going to influence the Church forever going forward." – Scott [18:34]

Section 119: The Law of Tithing—Origins, Meaning, and Controversies

Historical Background & Financial Crisis

• The Saints, reeling from Kirtland financial collapse and legal debts, urgently need a sustainable financial system.
• Previous attempts included a proposed “tithe” of 2% of net worth (to be adjusted annually as needed)—a very different framework from modern practice.

The Revelation’s Content

• Two “tithings” are commanded:

  1. Surplus Consecration: All surplus property is to be given to the bishop.
  2. Standing Law: After that, 1/10 of annual "interest" (ambiguous term) to be paid perpetually.

  “In the early church, the term tithe was not always associated with the amount of 10%... Part of the purpose of section 119 was to outline how much of a tithe should be for the members of the church." – Casey [20:48]

• Early explanation: Bishop Edward Partridge wrote tithing meant 10% of the hypothetical annual interest earned by one’s net worth (assuming a 6% interest rate), not 10% of income per se [30:30].

Controversies & Misunderstandings

Did Tithing Replace the Law of Consecration?

• Modern section heading suggests tithing replaced consecration due to failure, but Scott and Casey (and scholar Steve Harper) challenge this reading:

  • The text shows tithing is a subset or adaptation of consecration, not a replacement. Consecration continues as a lived principle, particularly in its holistic sense (time, talents, offerings).

    “The Doctrine and Covenants doesn’t say [tithing replaced consecration]... the Lord adds, in verse four, a second tithing on top of that first consecration." – Scott, quoting Steve Harper [36:07]

• In present practice, only the standing law of 10% of income is required, whereas the initial surplus consecration was for those building “Zion” in Missouri.

Evolution of "10% of Interest" to "10% of Income"

• The shift from “interest” to income (and how “interest” is defined) was organic:

  • Early Saints used a complex formula involving hypothetical investment returns

  • By Nauvoo-era temple construction, tithing comes to mean 10% of income, partly for practical reasons as Saints’ economic situations change in Utah and the 20th century.

    “By the 1840s... this was simplified to a requirement to pay one tenth of their income.” – Casey [47:19]

• Official doctrine today: “We feel that every member of the Church should be entitled to make his own decision as to what he thinks he owes the Lord, and to make payment accordingly.” – First Presidency, 1970 (quoted at [49:45])

Lasting Consequences

• The law of tithing has made possible the global expansion of the church and its programs, as outlined in the following section.

Section 120: The Council on the Disposition of the Tithes

Context & Organization

• Revealed the same day as the other two sections.
• Establishes that a council—including the First Presidency, presiding Bishopric, and High Council (now, the Quorum of the Twelve)—directs the use and disposition of church funds.

Operation and Legacy

• This system, as described by Elder David Bednar (‘The Windows of Heaven’, 2013), is characterized by:

  • Simplicity, accountability, living within means, and a reserve for unforeseen needs.
  • Funds are distributed for temples, chapels, missionary work, scripture publication, education, humanitarian efforts, and more.

  “I marvel at the clarity and brevity of these two revelations in comparison to the complicated financial guidelines... used in so many organizations and governments.” – Elder David Bednar [58:20]

Modern Adaptation

• The makeup of the council has shifted over time from the Missouri Stake High Council to the Quorum of the Twelve, as general leadership requirements increased.

Personal & Spiritual Impact

• Principles of tithing have been pivotal for generations of Latter-day Saints, especially those in financial distress.

• The law is seen as a means to develop faith, discipline, and participate in the lord’s work.

  “Tithing is the Lord’s way of making us budget... it seemed like if they would just make the leap of faith, there’d be a job interview or an opening... I just gained a strong testimony of this principle and that it’s a way the Lord lets us tangibly demonstrate our faith.” – Casey [59:54]

Memorable Quotes & Timestamps

• On the British Mission’s Impact:

  "If you walk down the street in Salt Lake, say, in the 1850s, you're more likely to hear an English accent than an American accent." – Casey [16:36]

• On Fulfilling Revelation in the Face of Persecution:

  "We felt that the Lord God had given the commandment, and we had faith to go forward and accomplish it, feeling that it was his business whether we lived or died." – Wilford Woodruff [11:51]

• On Financial Law in the Church:

  “The law of consecration can't be repealed. We're asked to live it in the temple. It's one of the basic covenants…” – Casey [37:21]

• On Modern Tithing Interpretation:

  “We feel that every member of the Church should be entitled to make his own decision as to what he thinks he owes the Lord and to make payment accordingly.” – First Presidency (quoted by Scott) [49:45]

• On Consecration in Contemporary Life:

  “My wife gives at least one night out of seven to take care of the young women... that should be considered consecration, too.” – Casey [42:27]

Important Segments & Timestamps

• Opening and Historical Context for Section 118: [00:00–04:20]
• Specific Command and its Perilous Fulfillment: [07:04–14:57]
• The British Mission’s Demographic Consequences: [16:40–18:34]
• Financial Crisis & Origins of Tithing Law: [19:30–24:14]
• Explaining Dual "Tithings" in 1838: [29:05–31:49]
• Controversies about Consecration vs. Tithing: [33:41–38:07]
• Shift to Modern Tithing Understanding: [43:59–50:26]
• Section 120 & the Council's Continuing Role: [52:43–59:54]

Episode Tone & Takeaways

The hosts maintain a spirit of honest inquiry and deep appreciation for the faith and sacrifices of early and modern Saints. The episode is marked by moments of storytelling panache (“mic drop moment” [14:57]), scholarly humility (citing Steve Harper's research), and practical wisdom about Church administration. They encourage listeners to see tithing as both an ancient and modern principle of sacrifice and community building, alive in both finances and daily consecration.

Summary

Sections 118–120 emerge as some of the Doctrine and Covenants’ most consequential instructions—charting the Church’s path through perilous times and shaping its future through courageous leadership, financial discipline, and enduring covenants of consecration. The mission to the British Isles saves and transforms the Church; the law of tithing and its governing council empower the Church’s global humanitarian and spiritual reach. The episode ends by looking forward to the Liberty Jail revelations, another story of faith under fire.