For various reasons, some Christians
. . . don't tithe regularly. God is more concerned about the heart of the giver.
Mark 12:41-42 And Jesus sat over against the treasury and beheld how the people cast money into the treasury; and many that were rich cast in much. And there came a certain poor widow, and she threw in two mites, which make a farthing.
In those days, if you lost your husband, you had a hard time. Two mites is less than a penny in our money. Jesus told his disciples that she gave more than the others. They gave from their abundance; she gave all she had to live on.
God had the poor widow woman's pocketbook because He had her heart. Don't you know He blessed this lady. He wants all of our heart. If He gets that, He has it all.
Are we there yet? Does He have our time, talents, and finances? We may not have a lot of money, and its easy to hold back, but tithing and offerings are an act of surrender and worship between you and God. He gives it back in so many ways.