Tithing Practices and Financial Management in Pentecostal Churches in Akwa Ibom State

Tithing is a central financial practice in Nigerian Pentecostal churches, generating significant institutional income while also shaping member financial behaviour and household economies. This study examines tithing practices, their biblical foundations as understood by members, and their effects on financial management and household wellbeing in Pentecostal churches in Akwa Ibom State, South South Nigeria. A descriptive survey design was adopted, with questionnaires administered to 200 adult church members from five Pentecostal churches in Uyo, Eket, and Ikot Ekpene. Respondents' understanding of tithing theology, compliance rates, and household financial indicators were assessed alongside their satisfaction with church financial transparency. Results indicate that 74 percent of respondents tithe regularly. Members with higher levels of financial literacy manage the tithing obligation more sustainably than those with lower literacy. Forty-one percent report occasional financial strain from tithing obligations, primarily among low-income households. Financial transparency in church administration is rated as inadequate by 55 percent, undermining trust in giving practices. The study concludes that tithing in Akwa Ibom Pentecostal churches provides meaningful institutional income but requires a pastoral stewardship framework that prioritises member household financial health alongside church income. It recommends the development of biblically grounded financial management training programmes integrated with stewardship theology in South South Nigerian Pentecostal churches.

Keywords: tithing, financial management, Pentecostal churches, Akwa Ibom State, South South Nigeria