私がこれを行う方法は次のとおりです...
function MYMODULE_block_info() {
  $blocks = [];
  $blocks['my_block_machine_name'] = [
    'info'  => t('My Block Title'),
    // @see https://api.drupal.org/api/drupal/includes!common.inc/group/block_caching/7.x
    // You can use different caching options.
    'cache' => DRUPAL_NO_CACHE,
  ];
  return $blocks;
}
function MYMODULE_block_view($delta = '') {
  $block = [];
  switch ($delta) {
    case 'my_block_machine_name':
      // Good idea to check user permissions here.
      if (user_access('access content')) {
        $block['subject'] = t('My Block Title');
        $block['content'] = MY_BLOCK_CONTENT_CALLBACK();
      }
      break;
  }
  return $block;
}
function MY_BLOCK_CONTENT_CALLBACK()() {
  $items = [];
  // This is the simplest kind of renderable array.
  $items['VAR_ONE'] = ['#markup' => 'VAR_ONE_OUTPUT'];
  // Here I added a prefix and a suffix.
  $items['VAR_TWO'] = [
    '#prefix' => '<div class="foo-bar">',
    '#markup' => 'VAR_TWO_OUTPUT',
    '#suffix' => '</div>',
  ];
  // This is where the $items get sent to your my-template.tpl.php template
  // that got registered below.
  return theme('my_cool_block', ['items' => $items]);
}
function MYMODULE_theme() {
  // Here you are registering your template for the block output above.
  $module_path = drupal_get_path('module', 'MYMODULE');
  // Drupal will now look up your modules /theme folder first to grab the
  // template.
  $base = [
    'path' => "$module_path/theme",
  ];
  return [
    'my_cool_block' => $base + [
        // Leave off .tpl.php.
        'template'  => 'my-template',
        // Define variables you want to pass to the template.
        // Here I just pass items, but you can pass any other data as well.
        'variables' => [
          'items' => NULL,
        ],
      ],
  ];
}
そして、あなたのモジュールのサブフォルダには、これを含むことができるthemeファイルが必要ですmy-template.tpl.php:
<?php 
$items = $variables['items'];
print render($items['VAR_ONE']); 
print render($items['VAR_TWO']); 
また、必要に応じてmy-module.tpl.php、テーマで作成したばかりの「デフォルト」モジュール実装を、実際に上書きすることもできますblock--MYMODULE--DELTA.tpl.php。