This verse answers the question, “wherein shall we return?” at the end of the previous verse. The answer begins with a rhetorical question underscoring Israel’s waywardness. Clearly, the correct answer to “will a man rob God?” is an emphatic “no.” Man should not rob God and would not knowingly do so. In what sense, then, has Israel robbed God?
The answer is that Israel has neglected its tithes and offerings. This verse is commonplace in LDS sacrament meeting talks on the obligation of tithing, but we tend to project our current understanding of tithing back in time. We need to understand Malachi’s context, in which tithes and offerings were related to offerings brought to the temple. Yahweh will be returning to his temple, but the proper ordinances are not being performed. The instructions about tithes and offerings appear in the law of Moses (Deut. 12:1–19), particularly featuring the temple as the proper location for sacred offerings:
Take heed to thyself that thou offer not thy burnt offerings in every place that thou seest:
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. (Deut. 12:13–14)
Josephus provides additional information on tithes and offerings as temple rites in the days of King Hezekiah, who reigned from 715–687 B.C.:
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.
Thus, Israel has departed from proper worship by failing to support the Levites with their tithes and offerings; therefore, they have curtailed the temple ordinances. These ordinances (sacrifices) must be performed in the temple to be acceptable to Yahweh.
Book of Mormon Context: It is not known how the Nephites would have understood these instructions. We have no description of their temple rites, although they lived the law of Moses and therefore presumably sacrificed. There is no mention of periods in which they did not properly support these rituals by their offerings, although their recent past, during which believers were a persecuted minority, may have been such a period.
Modern Context: The mention of tithing highlights our responsibility to make appropriate offerings to the Lord. Because only Levites could perform these sacrifices for all of Israel, tithing supported the work in the temple. We have a more direct opportunity to support temple work—not only by paying tithing but also by participating in temple worship. Such action will reach past this world and open windows into the next.