At the height of "prosperity" and "word of faith" theologies, material resources became a central issue in the contemporary Church in Africa. Opponents query the biblical basis, point to abuses such as the lifestyles of pastors, and allege the commercialization of the gospel. Dispensationalists query the case for tithing in the New Testament and the degree of reliance on the Old Testament where the situation might be different from ours. The impact has been to provide more resources for the Church and forestall the economic dependency on the West. So this book seeks to answer the questions about the theological basis for the adoption of the tithe system as a means of mobilizing local resources in support of the Church''s programmes, among others. The book presents a rigorous study and theological interpretation of the different examples of tithing in the Ancient Near East, Numbers, Deuteronomy, and the Presbyterian Church of Nigeria, among others in a view to motivate a more reflective theological-ethical understanding of the practice of tithing amongst believing communities in Africa. Christian leaders, scholars and students of theology will find this study helpful.