Let us examine the first beatitude, “Blessed are the poor in spirit: for theirs is the kingdom of heaven” (Mat- thew 5:3). Jesus declares you blessed if you are poor in spirit. Let us ask what is it to be poor in spirit? Secondly, why are you blessed if you are poor in spirit? What is it then to be poor in spirit? Let us first look at these words. To be poor in spirit is not the same as to be poor. This beatitude has nothing to do with material or physical or social poverty.