Matthew 5:3

“Blessed are the poor in spirit, etc.] Not the poor in purse, or who are so with respect to things temporal: for though God has chosen and called many, who are in such a condition of life, yet not all; the kingdom of heaven cannot be said to belong to them all, or only; but such as are poor in a spiritual sense. All mankind are spiritually poor; they have nothing to eat that is fit and proper; nor any clothes to wear, but rags; nor are they able to purchase either; they have no money to buy with; they are in debt, owe ten thousand talents, and have nothing to pay; and in such a condition, that they are not able to help themselves. The greater part of mankind are insensible of this their…”

“Blessed--Of the two words which our translators render "blessed," the one here used points more to what is inward, and so might be rendered "happy," in a lofty sense; while the other denotes rather what comes to us from without (as Mat 25:34). But the distinction is not always clearly carried out. One Hebrew word expresses both. On these precious Beatitudes, observe that though eight in number, there are here but seven distinct features of character. The eighth one--the "persecuted for righteousness' sake"--denotes merely the possessors of the seven preceding features, on account of which it is that they are persecuted (Ti2 3:12). Accordingly, instead of any distinct promise to this class,…”

“Blessed are the poor in spirit - The word “blessed” means “happy,” referring to that which produces felicity, from whatever quarter it may come. Poor in spirit - Luke says simply, Blessed are the poor. It has been disputed whether Christ meant the poor in reference to the things of this life, or to the humble. The gospel is said to be preached to the poor, Luke 4:18; Matthew 11:5. It was predicted that the Messiah would preach to the poor, Isaiah 61:1. It is said that they have special facilities for being saved, Matthew 19:23; Luke 18:24. The state of such persons is therefore comparatively blessed, or happy. Riches produce care, anxiety, and dangers, and not the least is the danger of…”

“Happy are the poor - In the following discourse there is, A sweet invitation to true holiness and happiness, Mat 5:3-12. A persuasive to impart it to others, Mat 5:13-16. A description of true Christian holiness, Mat 5:17; Mat 7:12. (in which it is easy to observe, the latter part exactly answers the former.) The conclusion: giving a sure mark of the true way, warning against false prophets, exhorting to follow after holiness. The poor in spirit - They who are unfeignedly penitent, they who are truly convinced of sin; who see and feel the state they are in by nature, being deeply sensible of their sinfulness, guiltiness, helplessness. For theirs is the kingdom of heaven - The present inward…”

“5:3 poor and realize their need for him (literally poor in spirit; cp. Luke 6:20, 24): In the Old Testament, the poor are often depicted as especially pious because oppression by the wealthy leads them to trust in the Lord for salvation and deliverance rather than relying on the power of wealth (Matt 11:5; Pss 37:14-15; 40:17; 69:28-33; Isa 61:1; 66:2). In both Matthew’s and Luke’s accounts, the “poor” are indeed physically poor, but their trust in God, not their poverty, is what makes them blessed (Isa 57:15; 66:2).”

“Blessed: Mat 5:4-11, Mat 11:6, Mat 13:16, Mat 24:46; Psa 1:1, Psa 2:12, Psa 32:1, Psa 32:2, Psa 41:1, Psa 84:12, Psa 112:1; Psa 119:1, Psa 119:2, Psa 128:1, Psa 146:5; Pro 8:32; Isa 30:18; Luk 6:20, Luk 6:21-26, Luk 11:28; Joh 20:29; Rom 4:6-9; Jam 1:12; Rev 19:9, Rev 22:14 the poor: Mat 11:25, Mat 18:1-3; Lev 26:41, Lev 26:42; Deu 8:2; Ch2 7:14, Ch2 33:12, Ch2 33:19, Ch2 33:23, Ch2 34:27; Job 42:6; Psa 34:18, Psa 51:17; Pro 16:19, Pro 29:23; Isa 57:15, Isa 61:1, Isa 66:2; Jer 31:18-20; Dan 5:21, Dan 5:22; Mic 6:8; Luk 4:18, Luk 6:20, Luk 18:14; Jam 1:10; Jam 4:9, Jam 4:10 for: Mat 3:2, Mat 8:11; Mar 10:14; Jam 2:5 Matthew 5:4”