Règle correspondante
Nigeria
Practice Relating to Rule 40. Respect for Cultural Property
Nigeria’s Operational Code of Conduct (1967) states that during military operations, all officers and men of the armed forces shall observe the rules whereby “no property, building, etc. will be destroyed maliciously” and “churches and mosques must not be desecrated”. 
Nigeria, Operational Code of Conduct for Nigerian Armed Forces, Federal Military Government of Nigeria, July 1967, § 4(f)–(g).
Nigeria’s Manual on the Laws of War states:
Real property belonging to local government such as hospitals and buildings dedicated to public worship, charity, education, religion, science and art should be treated as private property … Destruction or damage of such buildings is forbidden. 
Nigeria, The Laws of War, by Lt. Col. L. Ode PSC, Nigerian Army, Lagos, undated, § 27.