Matthew 5:1–4 (ESV) — 1 Seeing the crowds, he went up on the mountain, and when he sat down, his disciples came to him. 2 And he opened his mouth and taught them, saying: 3 “Blessed are the poor in spirit, for theirs is the kingdom of heaven. 4 “Blessed are those who mourn, for they shall be comforted.

“Everyone who hears these words of mine and puts them into practice is like a wise man who builds his house on the rock.” “But everyone who hears these words of mine and does not put them into practice is like a foolish man, builds his house on sand.” 

Spiritually Poor Definition

In Matthew 5:1-4, "spiritually poor" refers to a person who recognizes their own spiritual neediness, acknowledging their lack of inherent righteousness and dependence on God alone for salvation; essentially, it means being humble and realizing that all spiritual good comes from God, not from oneself, so one must rely completely on His grace.

The Beatitudes teach us three different General Lessons.

1.      All Christians are to be like this.

2.      All Christians are meant to manifest all these characteristics all of the time.

3.      None of these characteristics are naturally part of who you are.

Praise God for that. You have been transferred into a new kingdom.

“Blessed are the poor in spirit, for theirs is the Kingdom of Heaven.”

“blessed are the SPIRITUAL BEGGARS for theirs is the Kingdom of Heaven.”

Psalm 32, “Blessed is the man whose transgressions are forgiven, whose sins are covered. Blessed is the man whose sin the Lord will never count against him [in any way].” 

Revelation 21:4, “God Himself will be with them, [us,] and be [our] God. He will wipe every tear from [our] eyes. There will be no more death or mourning, or crying, or pain, for the old order of things has passed away.”

The Beatitudes from the Amplified Bible

5 When Jesus saw the crowds, He went up on the mountain; and when He was seated, His [a]disciples came to Him. 2 Then He began to teach them, saying,

3 “Blessed [spiritually prosperous, happy, to be admired] are the poor in spirit [those devoid of spiritual arrogance, those who regard themselves as insignificant], for theirs is the kingdom of heaven [both now and forever].

4 “Blessed [forgiven, refreshed by God’s grace] are those who mourn [over their sins and repent], for they will be comforted [when the burden of sin is lifted].