This chapter deals with a critical analysis of the 16th century indulgence and tithing in the contemporary Nigerian’s churches. Indulgence was money paid by a sinner, or intended sinner for the forgiveness of sins , and even on behalf of death one by the beloved living so as to save such person from purgatory, and to cause such one share in the grace of the church. Tithing is one tenth of believers wages whether weekly, monthly and even yearly. It could be money, crop or animal among other items that are given to the churches. The 16th century indulgence was the practice of the Roman Catholic, as a manipulation means of raising money for the building of St Peter Basilica with Pope Leo X and his messengers as the beneficiaries. The research employed historical and phenomenological approaches to examine the 16th century indulgence and the contemporary churches in Nigeria. The chapter used theological perspective of tithing to examine the primary purpose of tithing in the Churches. The findings shown that tithing in some churches in Nigeria has emerged with the same trend of manipulation of their adherents like the 16th century indulgence era thus; the 16th century indulgence and today tithing system in Nigeria churches are avarice in nature. Therefore, the chapter recommends among others, that the contemporary churches in Nigeria should learn from the 16th century indulgence of the Roman Catholic, and stop their avarice and manipulation of their members in name of God .
Keywords: analysis, century, churches, contemporary, critical, indulgence, nigeria, sixteenth, tithing