"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."
There is only one verse in this chapter and this isn't much to go by. It made me appreciate the section header with its explanation. "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."
When I think on that I could see the wisdom in naming a council to distribute the tithes. I would imagine either all or a majority needed to be in agreement in a council. That would ensure the action taken would not only be pleasing to the Lord, but his will in the matter. I would also think it removes the risk of one man doing things for his own benefit or greed. Which would be an temptation Satan would seek to inflict if the responsibility was left to one man. I though upon all the different counselors and councils the church has and now needful they are. I am so grateful for the order the Lord has established in His Church.