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In Questions and Answers, Bahá’u’lláh elaborates a number of issues concerning the year of patience, its observance (Q and A 12), establishing the date of its beginning (Q and A 19 and 40), the conditions for reconciliation (Q and A 38), and the role of witnesses and the Local House of Justice (Q and A 73 and 98). In relation to the witnesses, the Universal House of Justice has clarified that in these days the duties of the witnesses in cases of divorce are performed by the Spiritual Assemblies.
(The Universal
House of Justice, ‘Notes’ section of the ‘Kitab-i-Aqdas’)