The non-localized cluster model provides a new perspective on nuclear cluster effects and has been applied successfully to study cluster structures in various bound states and quasi-bound states (i.e., long-lived resonant states). In this work, we extend the application scope of the non-localized cluster model further to resonant and scattering states. Following the R-matrix theory, the configuration space is divided into the interior and exterior regions by a large channel radius such that the nuclear forces and the antisymmetrization effects become negligible between clusters in the exterior region. In the interior region, the picture of non-localized clustering is realized mathematically by adopting the Brink-Tohsaki-Horiuchi-Schuck-Röpke (Brink-THSR) wave functions as the bases to construct the interior wave functions. The Bloch-Schrödinger equation is used to match the interior wave functions continuously with the asymptotic boundary conditions of the resonant and scattering states at the channel radius, which leads eventually to solutions of the problem. As a first test of the formalism, the low-lying resonant states of 8 Be and the phase shifts of the α + α elastic scattering are studied. The numerical results agree well with the experimental data, which shows the validity of the theoretical framework. *