Project – The Role of Tithes and Offerings in Supporting Church Administration and Missionary Activities: A Study of The Apostolic Church Nigeria

CHAPTER ONE

INTRODUCTION

1.1 Background to the Study

Financial stewardship has remained one of the fundamental pillars of Christian ministry from the establishment of the early Church to contemporary Christianity. Throughout biblical history, God’s work has been sustained through the faithful giving of His people in the form of tithes, offerings, first fruits, freewill donations, and other sacrificial contributions. In both the Old and New Testaments, giving is presented not merely as a financial obligation but as an act of worship, gratitude, covenant faithfulness, and commitment to God’s kingdom (Leviticus 27:30; Malachi 3:8–10; Matthew 23:23; 2 Corinthians 9:6–8). These financial contributions provide the material resources required for the administration of religious institutions, the maintenance of ministers, support for the needy, and the propagation of the gospel across different societies.

Church administration involves the planning, organizing, coordinating, directing, and controlling of human, financial, and material resources to accomplish the spiritual and organizational objectives of the church. Effective church administration requires adequate financial resources to maintain church facilities, pay staff salaries, organize worship programmes, provide welfare services, support educational initiatives, execute evangelistic outreaches, and finance missionary activities. Without a stable financial base, many churches experience challenges in achieving their spiritual and administrative responsibilities.

The concept of tithing has deep biblical roots. In the Old Testament, Abraham gave a tenth of his possessions to Melchizedek (Genesis 14:20), while Jacob vowed to dedicate a tenth of his possessions to God (Genesis 28:22). Under the Mosaic Law, Israelites were commanded to present tithes and offerings to support the Levites, maintain the temple, and provide for widows, strangers, and the poor (Numbers 18:21–24; Deuteronomy 14:22–29). The prophet Malachi emphasized the importance of faithful tithing by rebuking Israel for withholding “tithes and offerings” and encouraging them to bring the whole tithe into God’s storehouse (Malachi 3:8–10). Contemporary scholarship, however, notes that the historical context of Malachi’s instruction has generated considerable theological debate regarding its direct application to modern Christian practice.

In the New Testament, although explicit legal requirements concerning tithing are less pronounced, the principles of generous, cheerful, and sacrificial giving remain central to Christian discipleship. Jesus acknowledged the practice of tithing while emphasizing justice, mercy, and faithfulness (Matthew 23:23). Likewise, the Apostle Paul encouraged believers to give willingly and according to their ability because “God loves a cheerful giver” (2 Corinthians 9:7). The early church demonstrated remarkable generosity by pooling resources to meet the needs of believers and support gospel expansion (Acts 2:44–47; Acts 4:32–35). Consequently, Christian giving evolved from strict legal obligation to voluntary stewardship motivated by love, gratitude, and commitment to God’s mission.

Within contemporary Christianity, tithes and offerings constitute the principal sources of internally generated revenue for most churches. These funds support a wide range of administrative and ministerial activities, including church construction, maintenance of worship facilities, salaries and welfare of clergy and administrative staff, acquisition of equipment, educational programmes, humanitarian interventions, youth development, healthcare outreach, community development, media evangelism, and missionary expansion. In many developing countries where churches receive little or no governmental financial support, voluntary giving by members remains indispensable for institutional sustainability.

Missionary work represents one of the primary responsibilities entrusted to the Church by Christ through the Great Commission (Matthew 28:19–20). Missionary activities include church planting, evangelism, discipleship, Bible translation, leadership training, humanitarian services, educational missions, medical outreaches, rural development, and cross-cultural ministry. Such activities require substantial financial investments for transportation, accommodation, literature production, communication, infrastructure development, salaries of missionaries, and relief programmes. Therefore, the availability of financial resources significantly determines the scope and effectiveness of missionary engagement.

Globally, churches increasingly recognize stewardship as both a theological and managerial responsibility. Financial accountability, transparency, and effective resource management have become important aspects of church governance because members are more likely to contribute consistently when they have confidence in the administration of church finances. Modern church administration therefore integrates biblical stewardship with sound financial management practices to ensure sustainability, accountability, and mission effectiveness.

Nigeria possesses one of the largest Christian populations in Africa, with thousands of churches belonging to Catholic, Protestant, Pentecostal, Evangelical, and African Indigenous traditions. Among these denominations, The Apostolic Church Nigeria occupies a significant position in the history of Nigerian Christianity. Established through the revival movement associated with the British Apostolic Church in the early twentieth century, the church has experienced remarkable growth through evangelism, church planting, theological education, youth ministries, humanitarian programmes, and missionary expansion across Nigeria and beyond.

The Apostolic Church Nigeria places considerable emphasis on biblical stewardship, encouraging members to contribute tithes and offerings as expressions of obedience, gratitude, and commitment to God’s work. These contributions constitute major sources of revenue for the church and support numerous administrative and missionary activities. Church finances are utilized in maintaining worship centres, paying ministers and church workers, supporting educational institutions, organizing conferences, funding evangelistic campaigns, providing welfare assistance to vulnerable members, establishing new assemblies, and sponsoring missionaries to various mission fields.

Despite these contributions, scholarly and theological discussions continue regarding the role and administration of tithes and offerings within Nigerian churches. While many denominations regard tithing as an enduring biblical principle, others argue that compulsory tithing is not explicitly mandated for Christians under the New Testament covenant. Ademiluka (2020), for example, examined Malachi 3:8–12 and concluded that although the passage strongly influenced Nigerian church practices, its original historical context concerned the Old Testament priestly system and therefore requires careful interpretation when applied to modern churches.

Beyond theological debates, practical concerns have also emerged regarding financial transparency, accountability, members’ trust, economic hardship, declining giving during periods of financial instability, and increasing demands for church welfare and missionary expansion. Rising inflation and economic uncertainty in Nigeria have affected household incomes, thereby influencing members’ ability to sustain regular financial contributions. These realities require churches to strengthen stewardship education, promote accountability, and ensure efficient utilization of available resources.

The Apostolic Church Nigeria has consistently demonstrated commitment to missionary work through national evangelistic programmes, rural missions, educational institutions, theological training, and international missionary engagement. Sustaining these programmes depends significantly on faithful stewardship among members and prudent financial administration by church leadership. Consequently, understanding how tithes and offerings contribute to church administration and missionary activities is essential for improving organizational effectiveness and enhancing the church’s capacity to fulfill its spiritual mandate.

It is against this background that this study investigates the role of tithes and offerings in supporting church administration and missionary activities, using The Apostolic Church Nigeria as the study area.

1.2 Statement of the Problem

The administration and missionary expansion of every Christian denomination depend substantially on the availability of adequate financial resources. Tithes and offerings remain the principal means through which most churches finance worship services, church administration, welfare programmes, evangelism, infrastructure development, leadership training, and missionary outreach. In The Apostolic Church Nigeria, these financial contributions are expected to sustain both administrative operations and the fulfillment of the church’s evangelistic mandate.

Despite the importance of tithes and offerings, many churches continue to experience financial challenges that affect administrative efficiency and missionary effectiveness. Economic hardship, inflation, unemployment, declining purchasing power, and changing attitudes toward church giving have influenced the consistency of members’ financial contributions. Consequently, some congregations struggle to maintain church facilities, adequately support ministers, finance missionary projects, or expand evangelistic activities.

Another significant concern relates to financial accountability and stewardship. In recent years, increasing public scrutiny of church finances has generated questions regarding transparency, prudent utilization of members’ contributions, and effective financial management. Although The Apostolic Church Nigeria operates established administrative structures, there remains a need to empirically examine how tithes and offerings are supporting church administration and missionary activities within the denomination. Confidence in financial accountability may influence members’ willingness to continue giving faithfully.

Furthermore, theological debates surrounding compulsory tithing have created varying perceptions among Christians concerning the relevance, obligation, and purpose of tithes in the New Testament Church. While some believers consider tithing a continuing biblical command, others view Christian giving as entirely voluntary. These divergent perspectives may affect members’ commitment to regular financial stewardship and ultimately influence the church’s financial capacity.

Although several studies have examined biblical perspectives on tithing and stewardship, relatively few have specifically investigated the practical contribution of tithes and offerings to church administration and missionary activities within The Apostolic Church Nigeria. Most existing studies emphasize theological interpretation rather than organizational effectiveness, financial sustainability, and mission support. This represents an empirical gap that this study seeks to address.

Therefore, this study seeks to examine the extent to which tithes and offerings contribute to effective church administration and missionary activities in The Apostolic Church Nigeria, with a view to providing evidence-based recommendations for improving financial stewardship, administrative effectiveness, and missionary sustainability.

1.3 Aim of the Study

The main aim of this study is to examine the role of tithes and offerings in supporting church administration and missionary activities in The Apostolic Church Nigeria.

1.4 Objectives of the Study

The specific objectives are to:

1. examine the contribution of tithes and offerings to effective church administration in The Apostolic Church Nigeria.
2. determine the extent to which tithes and offerings support missionary activities in The Apostolic Church Nigeria.
3. assess the influence of members’ financial stewardship on the sustainability of church programmes.
4. identify the challenges affecting the utilization of tithes and offerings for church administration and missionary activities.

1.5 Research Questions

The study seeks to answer the following questions:

1. How do tithes and offerings contribute to effective church administration in The Apostolic Church Nigeria?
2. To what extent do tithes and offerings support missionary activities in The Apostolic Church Nigeria?
3. How does members’ financial stewardship influence the sustainability of church programmes?
4. What challenges affect the utilization of tithes and offerings in supporting church administration and missionary activities?

1.6 Research Hypothesis

H₀:

There is no significant relationship between tithes and offerings and the effectiveness of church administration and missionary activities in The Apostolic Church Nigeria.

1.7 Significance of the Study

The findings of this study will benefit church leaders, administrators, pastors, missionaries, members of The Apostolic Church Nigeria, theologians, Christian educators, and future researchers.

The study will assist church leadership in understanding the importance of effective financial stewardship for sustainable administration and missionary expansion.

It will provide useful information for church administrators on improving accountability, transparency, and efficient utilization of church finances.

The study will encourage members to appreciate the biblical and practical importance of faithful giving toward the growth and sustainability of the church.

Mission departments will benefit from the findings through better financial planning for evangelism and missionary expansion.

The study will contribute to existing literature on church finance, stewardship, and church administration in Nigeria.

Finally, it will serve as a useful reference for future scholars interested in church management, Christian stewardship, and missionary studies.

1.8 Scope of the Study

This study focuses on the role of tithes and offerings in supporting church administration and missionary activities in The Apostolic Church Nigeria. The study examines how financial contributions support administrative functions, church programmes, and missionary work, while also investigating challenges affecting effective utilization of these funds.

1.9 Operational Definition of Terms

Tithes: Biblically prescribed contributions traditionally representing one-tenth of a believer’s income or increase, given in support of God’s work.

Offerings: Voluntary financial or material gifts presented by church members beyond tithes for the support of church ministries and related activities.

Church Administration: The planning, organization, coordination, management, and supervision of church resources and programmes to achieve the mission and objectives of the church.

Missionary Activities: Evangelistic and outreach programmes undertaken by the church to spread the Christian faith through church planting, discipleship, humanitarian services, education, and cross-cultural missions.

Stewardship: The responsible management and faithful use of resources entrusted by God for His service and the advancement of His kingdom.

The Apostolic Church Nigeria: A Pentecostal Christian denomination in Nigeria serving as the focus of this study.

Project – The Role of Tithes and Offerings in Supporting Church Administration and Missionary Activities: A Study of The Apostolic Church Nigeria