The Golden Rule from the Sermon on the Mount in the Bible instructs: “Do unto others as you would have them do unto you”. This is generally acclaimed as a rule of great wisdom and significant social impact. But the widespread popularity of the rule is accompanied by vagueness concerning its interpretations. Given the authority of Jesus, there is one interpretation of particular interest. The Golden Rule differs from what has been called the silver rule, the principle of reciprocal balance advocated by Confucius, Cicero and others. The Golden Rule does not advocate reciprocity, but generosity also toward persons who behave egoistically without restraint. There is increased emphasis on religious ethics of businesses in the teaching and learning environment especially in the tertiary institution. This paper presents a study which was conducted under Christian religious ethics to study the effect of retailers business attitude in the tertiary institutions. The study which consists of 10 Tertiary institutions in Lagos State was guided by two research questions. The major findings were that the partnership between the tertiary institution students and retailers around their school involves exploitation, overpricing overcharging materialism. This type of relationship shapes the attitudes of students to enter into social ills in the society. The Government, both local, state and federal should direct the focus of various Nigeria Ethical Programmes towards retailers in Tertiary institutions in Nigeria.