Much is assumed about tithing from Malachi, I think even because it is located in the Bible just before Matthew. It was written 450 years before Jesus.
Have you ever noticed how many times in the short writing of Malachi the Lord asks, "Why shall I accept your offering?" There are seven. So the book was not written to or about people who were not givers of offerings. Under Jewish tradition giving was not done until after tithes were paid, these tenths totaled 30% or more at times. Check the reasons He said He would not accept the offerings, it was because of matters of the heart.
We have thought Jehovah considered Himself robbed because money, etc. was not paid. If these guys were not paying He would have said so. Look at the last chapter and He says they robbed Him of their relationship with Him. This is confirmed by their behavior.
Now for the kicker, if He considered Himself robbed by those who obeyed in action only and the heart was far from Him and they were paying tithes, how were they cursed. Not because they did not pay but because they DID pay!!
Since the temple was destroyed and paying tithes involved the temple, the Jews were faced with a dilemma, with it gone beginning in 70AD, how is the paying of tithes to be fulfilled? The high priest of the time made a decree saying paying tithes could be fulfilled by acts of Tsedakah, righteousness. Acts of kindness prompted by the relationship with Father toward others who were in need. They were to meet the needs of others out of their increase. I bring this up because none of this looks like what the church proclaims as doctrine for tithing today. I know the church needs financial support but this subject causes more guilt than freedom and joy in giving.
Now, the only testimony I have ever heard concerning pay 10% of a persons income was the 90% seemed to go further. Huh? Is that the promised open windows and need of room to contain the blessing for the obedient? If we don't see the manifested promise of obedience for whatever arena we should check ourselves.
I think the bottom line for those who don't give is fear, maybe greed. For sure it is a heart issue which He is willing to heal and deliver wholeness, spirit, soul and body. Most of the "blessing" seen today in believers has been the result of hard work and being at the right place at the right time, there are no accidents. One of my pastors said once he had never seen a none tither who was blessed, really? Are all millionaires etc. Christian? How about sinner millionaires? Oh, the devil blesses them, the one who is said to have come to kill, steel and destroy? He can't go against his spirit nature.
How we fail to see the depth of His grace. The current teachings of tithing has accomplished one thing, it is just one more area for man to judge himself a failure. We have enough of that to go around.