School of Theology Project TopicsUncategorized

A Comparative of Biblical Tithing with Today’s Churches

A Comparative of Biblical Tithing with Today’s Churches




1.1  Background of the Study

History of Ubium Area Conference. Ubium Area Conference is found in Nsit Ubium L. G. A.

This Area Conference is one of a newly Area Conference, before now, there was nothing like Ubium Area Conference but Ibeno Area Conference. In the year 2017, there was agreement that Qua Iboe Church Ibeno Area Conference should be split into two areas, Eket Area Conference and Okon Area Conference, through the National order, all Qua Iboe Church in Ubium should be under Okon Area Conference. First meeting was hold at Ibeno, Upenekang on Monday 20th March, 2017, with the following in Attendant:

Revd. U. B. Aduang

Revd. E. L. Udoh

Revd. Dr. E. O. Akpan

Elder Ukeme J. Ekpo

Elder Udeme O. Akpaita

Elder E. S. Essien

Elder Inyang Ekoriko

Deaconess Noami N. Akpan and

Brother Akpan Natheniel

This meeting was transferred to Okon Superintendency. On Monday 15th May, 2017 there was another meeting held at Qua Iboe Church Okon, Okon Superintendency Headquarters at 10:00am. The previous represent actives were sent to the meeting. In this meeting there was supposed to be only Okon Area Conference that covers Ubium, but there was an opened voted to determined if Ubium will like to be part of Okon Area Conference.

Out of the ten (10) representatives, seven (7) voted for Ubium to have her separate Area Conference. The seven (7) representatives that voted for Ubium were:

Revd. Dr. E. O. Akpan

Revd. E. L. Udo

Revd. Idahaidung

Elder Ukeme James Ekpo

Elder Inyang Ekoriko

Elder U. O. Akpaita and

Elder E. S. Essien

On Saturday, 7th October, 2017, there was inauguration and dedication service for Ubium Probationary (Prob.) Area Conference held at Qua Iboe Church, Ikot Esen, Ubium (Five Towns) by the General Superintendent/Chairman of Conference Revd./Deaconess Ekpeneme M. Efanga and other Board of Trustees.

According to history, this newly created Area Conference had been a superintendency in Ibeno Area Conference up to seventeen (17) years with outstanding three(3) Superintendencies.

After inauguration on 7th October, 2017, from 1st December, 2017, it was decleared as an Area Conference with three(3) Revd. Pastors, ten(10) Church Pastors, Forty-four(44) Elders, thirty-five(35) Deacons and with the population of about 990 worshippers and 526 communicants.

The indigenous Pioneer Reverend Pastors of Ubium Area Conference and their stations were:

Revd. U. B. Aduang – Okon Superintendency

Revd. B. T. Akpan – Ikot Erong Local Church

Revd. J. J. Okopudom – Ika Nnung Ukim Superintendency and Revd. John Ufot John

The first acting Area Chairman was Reverend E. L. Udoh and the first pioneer Area Chairman was Reverend U. G. Ikwot from Etinan till date.

The officers of Ubium Area Conference till date were:

Elder Ukeme Ekpo (Area Secretary)

Elder (Dr.) Ezekiel O. Akpan (Area Treasurer)

Elder Udo O. Akpaita (Area Chairman Financial/Investment)

Elder F. S. Idahaidung (National Mission Board Member)

Elder S. E. O. Akpaninyang (Area Men Fellowship President)

Deaconess Noami N. Akpan (Area Women Fellowship)

Mr. Udeme Ubokudom Ekwere (Area Youth President)

The headquarters of Ubium Area Conference is Qua Iboe Church Ikot Eyo, but convention ground is Qua Iboe Church Ikot Esen Ubium (Five Towns).

Ubium which is found in Nsit Ubium Local Government Area is bounded in the North by Nsit Ibom L. G. A., in the South by Uquo Ibeno/Okobo L. G. A., in East by Ibesikpo Asutan (formally Ekpe Atai L. G. A.) and in the West by Eket. It is a large part of Nsit Ubium L. G. A., South-South of Nigeria2.

READ ALSO  Conflict Management among Christians – Treats Causes and Effects


A Comparative of Biblical Tithing with Today’s Churches


1.2     Statement of the Study

The desire of the Scholarly world in contemporary Societies of theological colleges and seminaries hold to these same controversial views about tithing-some religious groups here see prosperity and financial successes to rest on sowing and reaping through tithing in Christian Churches today. This results in creating problem of ignorance and miss-interpretation of the two divisions of the Holy Bible to most communities of people and to some Christian unstable.

Mills in his argument identified the major reason why some church of our time pay tithe and become rich, why non-tithing churches become poor because they have nothing to harvest3. While (Hagin) concluded that, God bless people in Christians churches who pay tithe because they founded a spiritual law that works4.

The bible on the contrary does not offer an authentic and direct argument against tithing in today’s church. However there are commands in the New Testament, “Give, and it will be given to you. A good measure, pressed down shaken together and running over, will be poured into your lap. For with the measure you use, it will be measure to you” (Luke 8:38NIV). In another passage we discovered that “On the first day of every week each one of you should set aside a sum of money in keeping with his income, saving it up, so that when I come no collections will have to made”. (1Cor. 16:2). Also, in another passage we discovered that “Remember this: whoever sows sparingly will also reap sparingly, and whoever sows generously will also reap generously” (2Cor. 9:6 NIV).

In view of the above facts established, is tithing necessary? If yes, are all types of tithes practiced? Are Christians under the old or new? Were gentile Nations obligated to tithing or the Jewish Nation alone? If no, what should be done? Should today’s church remain silent and watch people in christiandom including our relatives being deceived and acting in ignorance? Such question as these motivated this research work.

The researcher (as a gospel minister) will go into this issue in order to come out with some possible recommendations and solutions for the benefit of the readers of this pieces and the church. He is not in any way claiming to be an authority of the subject on his own. Rather he is borrowing information from the bible and from different sources to put to the problem associated with it.

1.3     Purpose of the Study

It is the intention of the researcher to point out conflicting views of tithing in today’s churches among people of Qua Iboe Church (QIC) faithful in Ubium Area Conference as it affects the belief of people and biblical perspectives of therein. The primary objectives of this study are enumerated as follows:

  1. To trace the Origin of tithing as was practice generally among other religious and cultures in the ancient time.
  2. To investigate why some churches today pay tithe and some do not pay.
  3. To examine the concept of tithing in both old and New Covenants.
  4. To compare tithing with today’s church and the Biblical stand point on tithing.
  5. To reveal God’s acceptable pattern of giving in the New Testament.
READ ALSO  Conflict Management among Christians – Treats Causes and Effects


 1.4     Research Questions

  1. What is the Origin of tithing as was practiced generally among other religions and culture in the ancient time?
  2. Why do some churches of our time pay tithe and some do not?
  3. What is the concept of tithing in both old and new covenants?
  4. What is the difference between tithing in today’s church and the biblical position?
  5. What is God’s acceptable pattern of giving in the New Testament?

1.5     Significance of the Study

This study is necessitated out of the awareness that it would be of immerse importance to tithers and promoters of tithing in today’s church of various groups.

  1. This study help to find out the effects of tithe explosion with today’s church as compared to some years or centuries back.
  2. It help to provide solution and remedies to the problem of tithing as well as educating the populace on the need of giving in today’s church.
  3. It is envisage that the findings of this study will be used by theologicians for theological analysis and concept of tithing in today’s church.
  4. This study has been provoked by the awareness that the level of tithing and its development in our churches today is very alarming and that urgent measure need to be taken to combat the problem so that God’s perfect will in Christian religion be fulfil.
  5. This study help to find out God’s acceptable pattern of tithing in today’s church.


A Comparative of Biblical Tithing with Today’s Churches


1.6     Scope of the Study

This study is carried out within Qua Iboe Church (QIC) Ubium Area Conference. It concentrates on tithing in both Old and New Testaments, within (QIC) Ubium Area Conference in Nsit Ubium Local Government Area. It centres on three superintendencies that make up Ubium Area Conference namely:

  1. Ikot Eyo Suptcy.
  2. Qua Iboe Church Edem Idim Okpot
  3. Qua Iboe Church Ikot Oduatang
  4. Qua Iboe Church Ikot Akpan Itai
  5. Qua Iboe Church Mbiekene

Ndukpoise superintendency

  1. Qua Iboe Church Ndukpoise
  2. Qua Iboe Church Ikot Akpan Abia
  3. Qua Iboe Church Five Towns
  4. Qua Iboe Church Two Towns

Ikot Ubo Superintendency

  1. Qua Iboe Church Ndung Obong
  2. Qua Iboe Church Ibiomin
  3. Qua Iboe Church Ikot Okpoudo
  4. Qua Iboe Church Ekitat

Therefore these research will however, address itself specifically to the task of unveiling the various causes of tithing growth, and the negative effect this phenomenon has on our Christian churches today.


A Comparative of Biblical Tithing with Today’s Churches

1.7     Limitation of the Study

The researcher being faced large population cannot take in all the Qua Iboe Church in Ubium Area Conference in Nsit Ubium Local Government Area; the study was carried out in selected Qua Iboe Church in Ubium Area Conference in Nsit Ubium Local Government Area of Akwa Ibom State.

There have been a number of additional constraints in the course of embarking on the project, they include paucity of data in the area the unco-operative behaviour of some leaders interviewed in releasing need information would be treated with strict confidence and that the aims is purely for academic purposes.


A Comparative of Biblical Tithing with Today’s Churches

1.8     Definition of Terms

To make this research better understood, the following component terms in the course of the research are defined as follows:

READ ALSO  Conflict Management among Christians – Treats Causes and Effects


When you make a comparative you consider two or more things and discover their difference and similarities. Comparative is seaming to be something when compared with others or involving the act of looking at the ways that things are alike or different.4 Therefore, a comparative in this context has to do with tithing in both Old and New Testament, as practiced in today’s church.


The word tithe come from the Anglo-Saxo word “teotha”, meaning ‘a tenth part’. The term usually means a tax of one tenth laid on the profits of a piece of Land.5

The Hebrew word for tithe is “Ma’aser” which means “a tenth part” that portion of one’s goods, produce and earning required by Yahweh as his “share” prescribed under the terms of the Mosaic covenam.6

In Greek word, ‘Asar’ referring to “Paying of tithe” (cf. Gen. 28:22; Duet. 14:22, 26:12; 1 Sam. 8:15, 17; Neh. 10:37ff.)7.


According to Etuk. “Tithing is obligatory type of giving because it is commanded and not negotiable. It is like a standard super-market price-tag, which can not be bargained. But that of the super-market is even better, because if you do not like the price, you can decide to leave. Whereas in tithing there is no option, you either pay or you become a robber:

Will a man rob God? Yet ye have robbed me but ye say, where in have we robbed thee? In tithes and offerings Mal. 3:8. 8


The word “church” does not appear in the Old Testament because there was no such thing as the church in the Old Testament. Certainly there were believers. Many of God’s greatest Saints lived in the period. There was even a body of believers, the nation Israel, God’s special people at that time. However, there was no church, because the church had not yet been created.9

The primary word in the New Testament translated “Church” is the Greek word ekklesia. It is made up of two different words. The first word is Kaleo, which means “to call”. The second word is the preposition Ek, which means “out of”, So literally, the word ekklesia means “a called out” group. or “a gathering of citizens called out from homes into some public place; an assembly”10


Perspective in this study could be seen as the authority of the bible in tithing. The introductory information about this work have been stated, this will therefore enable the readers to have a clear idea of what the researcher is actually intending to deal with.



1 Programme for the Inauguration Ceremony Ubium (Prob.) Area Conference. Saturday 7th, 2017

2 John F. Kennedy. Ubium Development Association: Our History/Ubium Development (UDA), USA Inc. 2019

3 Day Heward-Mills. Why Non tithing Christians become poor and How tithing Christian can be rich, Benin, Nigeria, Hosana Christian Bookshop and Publishing house 2012, P.52.

4 Kenneth E. Hagin. Biblical Keys to Financial prosperity, USA, Tulsa. Faith Library Publications, 2007, p.123

5 Merriam-Webster’s Online Dictionary, s.v

6 Innocent T. Akpan Means of God’s Blessing Tithe. Akwa Ibom State, Nigeria, EDAS Publications, 2010, p.1

7 Vine’s Expository Dictionary of Bible words

8 Ibid

9 Ubong S. Etuk. Tips on Tithing, Akwa Ibom State Nigeria, Dorand Publishers, 2000, p.1

10 Danny McCain. We Believe; An introduction to Church Doctrine Vol. 2. Bukuru, Plateau State, Africa Christian. Textbooks (ACTs) 2009, p.249

Leave a Reply

Back to top button