Is Drywall needed for under T&G on a wall?

Chris B
Updated: April 25, 2023

I have some T&G white pine and some walnut that I want to finish my basement walls with.  Do I need to install drywall on those walls prior to installing the T&G?  The walls in question are exterior walls, they are 8" poured concrete, with a 1/4 foam board (because they were pre-studded) then batt installation.  The exterior walls are exposed on the outside.  I run a dehumidifier during summer months and a wood stove in winter months.  I am in zone 5.  I am just a little unsure if i should install drywall before installing the T&G, any advice?  Thank You 

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