Doctrine and Covenants
Section 114
October 7, 1861-This is the first revelation to the church through Joseph Smith III. It was initially published as an appendix to the first general epistle sent from the Quorum of Twelve "to all the Saints scattered abroad."
The Twelve are to work with the Bishop in executing the law of tithing
D&C 114:1a In order to place the church in a position to carry on the promulgation of the gospel and as a means of fulfilling the law, the Twelve will take measures in connection with the Bishop to execute the law of tithing;
D&C 114:1b and let them before God see to it that the temporal means so obtained is truly used for the purposes of the church-and not as a weapon of power in the hands of one man for the oppression of others or for the purposes of self-aggrandizement by anyone, be he whosoever he may be.
D&C 114:2 As I live, saith the Lord, in the manner ye execute this matter, so shall ye be judged in the day of judgment.