Spinel oxides have emerged as highly active catalysts for the oxygen evolution reaction (OER). However, due to covalency competition, the OER process on spinel oxides often follows an arduous adsorbate evolution mechanism (AEM) pathway. Herein, we propose a novel rare‐earth sites substitution strategy to tune the lattice oxygen redox of spinel oxides and bypass the AEM scaling relationship limitation. Taking NiCo2O4 as a model, the incorporation of Ce into the octahedral site induces the formation of Ce‐O‐M (M: Ni, Co) bridge, which triggers charge redistribution in NiCo2O4. The developed Ce‐NiCo2O4 exhibits remarkable OER activity with a low overpotential, satisfactory electrochemical stability, and good practicability in anion‐exchange membrane water electrolyzer. Theoretical analyses reveal that OER on Ce‐NiCo2O4 surface follows a more favorable lattice oxygen mechanism (LOM) pathway and non‐concerted proton‐electron transfers compared to pure NiCo2O4, as further verified by pH‐dependent behavior and in situ Raman analysis. 18O‐labeled electrochemical mass spectrometry directly demonstrates that oxygen originates from the lattice oxygen of Ce‐NiCo2O4 during OER. It is discovered that electron delocalization of Ce 4f states triggers charge redistribution in NiCo2O4 through the Ce‐O‐M bridge, favoring antibonding state occupation of Ni‐O bonding in [Ce‐O‐Ni] site, thereby activating lattice oxygen redox of NiCo2O4 in OER.