Okotie stated this in a 28-minute broadcast to his congregants sent via WhatsApp.
The cleric also insisted he will not open his church.
Lagos State Governor, Babajide Sanwo-Olu, last week announced that religious centres will reopen from August 7.
Sanwo-Olu, however, made it clear that churches and mosques can only open once a week and operate at 50 percent of its normal capacity.
Also, COVID-19 standard prevention and control measures such as temperature checks, use of face masks and physical distancing must be adhered to.
But Okotie said: “When a man is standing before God in church wearing a shield or mask, he is denying the finished work of the cross.
“Before we offer our sacrifices and lift up holy hands before God, we must make sure that everything is decent and in order.
“We must only follow the protocols outlined in the Bible, not any directive that violates the basic tenets of our faith.”