Birnessite, a layered-structure MnO 2 , is an earth-abundant functional material with potential for various energy and environmental applications, such as water oxidation. An important feature of birnessite is the existence of Mn(III) within the MnO 2 layers, accompanied by interlayer charge-neutralizing cations. Using first-principles calculations, we reveal the nature of Mn(III) in birnessite with the concept of the small polaron, a special kind of point defect. Further taking into account the effect of the spatial distribution of Mn(III), we propose a theoretical model to explain the structure-performance dependence of birnessite as an oxygen evolution catalyst. We find an internal potential step which leads to the easy switching of the oxidation state between Mn(III) and Mn(IV) that is critical for enhancing the catalytic activity of birnessite. Finally, we conduct a series of comparative experiments which support our model.birnessite MnO 2 | small polaron | catalysis | water oxidation P hotoelectrochemical (PEC) splitting of water into H2 and O2 (artificial photosynthesis) provides an attractive way to harvest solar energy. The process consists of the oxygen evolution reaction (OER) and the hydrogen evolution reaction (HER), both of which are facilitated with catalysts in practice. Currently, one of the biggest challenges is to develop a cheap and efficient catalyst for the former reaction with a low overpotential, which is still needed to overcome the kinetic barriers (already lowered by the catalyst) along the path from reactants to products. Birnessite, similar to the oxygen-evolving complex in Photosystem II for photosynthesis in regard to the coexistence of Mn(III) (nominal Mn 3+ ) and Mn(IV) (nominal Mn 4+ ) within its structure (1-3), has already shown a moderate catalytic performance with the overpotentials reported from 0.6 V to 0.8 V (4-8).Birnessite has the general formula Mx MnO2·1.5(H2O), composed of layers of edge-sharing MnO6 octahedra as shown in Fig. 1 for the hexagonal phase, and an interlayer of randomly distributed water molecules and metal (M) cations (like K + , Na + , and Ca 2+ ). With the charge balanced by the interlayer cations, some of the Mn cations within the MnO2 layer are reduced from Mn(IV) to Mn(III). The coexistence of Mn(IV) and Mn(III), and further the "balanced equilibrium" or low energy barrier between them, has been suspected to be a critical factor for its catalytic activity (1). The importance of the high-spin Mn(III), through its e 1 g electronic configuration, has been realized in other manganese oxides for OER catalysis (2, 9) and also follows the design principle of Suntivich et al. (10) that a near-unity eg occupancy may imply good OER catalytic activity. This easy switching of the oxidation state is also a typical behavior for the transition metal cation undergoing back and forth changes between several oxidation states in OER catalysts during the water oxidation cycle (11-13). OER catalysts like Co-and Ni-doped hematite (12) and cobalt oxides (13), as well as ...