David F. Burg (2004) proffers an understanding to the concept of tithe when he defined tithe as the payment of one-tenth of income as ones contribution to a religious place of worhip, clergy or churches or as a compulsory tax to government. Currently, tithes are paid in cash, cheques, or stocks and regarded as voluntary as against the ancient times when tithes were paid in kind such as agricultural products. In some European countries, tithing are regarded as a formal process linked to the tax system which enable some churches to assess tithes. In the Traditional Jewish law  tithe was practiced since ancient times. The Orthodox Jews commonly practice ma’aser kesafim which is the tithing of 10% of their income to charity. Also, in modern Israel, agricultural tithing is been practiced by the Jews, e.g., ma’aser rishon, terumat ma’aser, and ma’aser sheni. The Christian folds of recent times of many denominations hold the believe of tithing as it is mentioned by Jesus When he was confronted with the matter by the Jew. Jesus Christ apparently emphasized the need to practice the payment of tithe with a deep concern for the practice of justice, mercy and faithfulness” (cf. Matthew 23:23). Stanley E. Porter; Cynthia Long Westfall (January 2011). Tithing was taught and practiced by the early Christian church councils, which included the Council of Tours in 567, and the Synod of Macon in 585. Currently, Tithing constitutes a significant teaching and belief in many Christian denominations. The subject of tithe is specifically mentioned in the Books of Leviticus, Numbers and Deuteronomy. During this period the tithe system was organized in a three-year cycle, corresponding to the Shemittah-cycle. For the children of Israel payment of tithe were regarded as mandatory and not optional giving. This is because these tithes were used to support the Levites and assist the poor. Consequently the research is a study in to the acceptance, perception, and attitude of Christians towards tithing in Nigeria a case study of selected Christians in Ikorodu, Lagos state.

The subject of tithing has generated great contention in recent time among Christians to whom the injunction of tithing was given. To the people of ancient times who received this injunction as a result of the mighty works which God wrought among them accepted it with gratitude. But the development which has taken place in the succeeding years among Christians seems to bring a divide to the perception, attitude and acceptance of tithing. While it is accepted in some denomination, it is criticized by many others as means of exploiting the Christian fold. The problem confronting the research is a study in to the acceptance, perception, and attitude of Christians towards tithing in Nigeria a case study of selected Christians in Ikorodu, Lagos state.

The Main Objective of the study is a study in to the acceptance, perception, and attitude of Christians towards tithing in Nigeria .A case study of selected Christians in Ikorodu, Lagos state; The specific objectives include

      1 To determine the level of acceptance of tithing among Christians in Nigeria.

     2 To determine the perception and attitude of Christians towards tithing in Nigeria.

     3 To determine the level of acceptance of tithing among selected Christians in Ikorodu, Lagos state.

    4 To determine the perception and attitude of Christians towards tithing among selected Christians in Ikorodu, Lagos state.

.1.4 RESEARCH QUESTIONS

1 What is the level of acceptance of tithing among Christians in Nigeria?

2 What is the perception and attitude of Christians towards tithing in Nigeria?

3 What is the level of acceptance of tithing among selected Christians in Ikorodu, Lagos state?

4 What is the perception and attitude of Christians towards tithing among selected Christians in Ikorodu, Lagos state?

The statement of the hypothesis for the study is stated in Null as follows

HO    The level of acceptance of tithing among selected Christians in Ikorodu, Lagos state is low.

Ho   The perception and attitude of Christians towards tithing among selected Christians in Ikorodu, Lagos state is negative.

The research is a study into the acceptance, perception, and attitude of Christians towards tithing in Nigeria .A case study of selected Christians in Ikorodu, Lagos state. It provides relevant data for the effective formulation and implementation of policies to enhance the realization of envisaged objective.

 1.8 LIMITATION OF THE STUDY

The study was confronted with logistics and geographical factors.

1.9 DEFINITION OF TERMS

TITHE DEFINED

Tithe is the payment of one-tenth of income as ones contribution to a religious place of worhip, clergy or churches or as a compulsory tax to government.