This verse comes as an answer to the question at the end of the previous verse: “Wherein shall we return?” Malachi presents Israel as asking how this reconciliation should take place. What have they turned away from that they should now “re-turn?”
The answer begins with a question intended to underscore the departure of Israel from the proper path. Clearly the answer to “will a man rob God?” is an emphatic No. Man should not rob God, and it would be futile to do so, for God would know the robber. How then has Israel robbed God?
The answer is that they have neglected their tithes and offerings. It is easy to read this verse in the context in which it has become part of common LDS sacrament meeting talks. The modern church has an obligation of tithing, and we therefore tend to project our current understanding of the tithing backward through time. In the greater context of this chapter, there is another set of circumstances that informs the meaning of tithes and offerings that is important for our understanding.
The tithes and offerings were related to the temple, and that context is particularly important in Malachi for the Lord will be returning to his temple. If the proper ordinances are not being performed in relation to the temple, how can he return? The command to bring tithes and offerings is part of the beginning of the Law of Moses found in Deuteronomy (see Deuteronomy 12:1-19). Significantly, the temple figures as the location for these tithes and offerings:
Deuteronomy 12:13-13
13 Take heed to thyself that thou offer not thy burnt offerings in every place that thou seest:
14 But in the place which the LORD shall choose in one of thy tribes, there thou shalt offer thy burnt offerings, and there thou shalt do all that I command thee.
Josephus offers more information on the relationship of the tithes and offerings to temple rites:
“The king also himself, and the rulers, laid their hands on the heads of the sacrifices, and permitted the priests to complete the sacred offices about them. So they both slew the sacrifices, and burnt the burnt-offerings, while the Levites stood round about them, with their musical instruments, and sang hymns to God, and played on their psalteries, as they were instructed by David to do, and this while the rest of the priests returned the music, and sounded the trumpets which they had in their hands; and when this was done, the king and the multitude threw themselves down upon their face, and worshipped God. He also sacrificed seventy bulls, one hundred rams, and two hundred lambs. He also granted the multitude sacrifices to feast upon, six hundred oxen, and three thousand other cattle; and the priests performed all things according to the law.
Now the king was so pleased herewith, that he feasted with the people, and returned thanks to God; but as the feast of unleavened bread was now come, when they had offered that sacrifice which is called the passover, they after that offered other sacrifices for seven days. When the king had bestowed on the multitude, besides what they sanctified of themselves, two thousand bulls, and seven thousand other cattle, the same thing was done by the rulers; for they gave them a thousand bulls, and a thousand and forty other cattle.
Nor had this festival been so well observed from the days of king Solomon, as it was now first observed with great splendor and magnificence; and when the festival was ended, they went out into the country and purged it, and cleansed the city of all the pollution of the idols. The king also gave order that the daily sacrifices should be offered, at his own charges, and according to the law; and appointed that the tithes and the first-fruits should be given by the multitude to the priests and Levites, that they might constantly attend upon Divine service, and never be taken off from the worship of God. Accordingly, the multitude brought together all sorts of their fruits to the priests and the Levites.” (Josephus, Flavius, Antiquities of the Jews) .)
It is in the context of proper temple worship that we should see the way that Israel has turned from the proper worship of their God. By not supporting the Levites, Israel would not be properly providing for work to be done in the temple, the location of all of the official sacrifices and devotions to God.
It is not known how this verse would have been heard by the Nephites. There is no indication of their temple rites, so we cannot tell if they did or did not perform them faithfully. We assume that they did perform sacrifices because they lived the law of Moses, and these sacrifices figure prominently in them, but we cannot tell if there were periods in which they did not properly support the temple rites. It is possible, as has been noted, that this would have represented the most recent phase of Nephite history in which the believers in the church were persecuted and in the minority. Under those conditions it would be possible that the Nephite offerings could be said to have been neglected.