Revelation given through Joseph Smith the Prophet, at Far West, Missouri, July 8, 1838, making known the disposition of the properties tithed as named in the preceding revelation, section 119.

1 Verily, thus saith the Lord, the time is now come, that 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.
Note: Joseph Smith would have the final say on properties tithed to the church.
Skeptics, historical critics, and former members view the first-person dictation style as a common nineteenth-century prophetic or biblical literary convention. Critics argue it allowed Smith to institutionalize his personal judgments, community policies, and domestic or marital directives (such as instructions in D&C 132) under the immediate, unassailable authority of divine speech.