D&C 120
With the introduction of the law of tithing, the instructs -
"...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." (Doctrine and Covenants 120:1)
I find it interesting as the Lord includes Himself to be on the committee of disposition of tithing funds.
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