Matthew 5:3

Blessed are the poor in spirit
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 condition; but think themselves rich, and increased with goods: there are some who are sensible of it, who see their poverty and want, freely acknowledge it, bewail it, and mourn over it; are humbled for it, and are broken under a sense of it; entertain low and mean thoughts of themselves; seek after the true riches, both of grace and glory; and frankly acknowledge, that all they have, or hope to have, is owing to the free grace of God. Now these are the persons intended in this place; who are not only "poor", but are poor "in spirit"; in their own spirits, in their own sense, apprehension, and judgment: and may even be called "beggars", as the word may be rendered; for being sensible of their poverty, they place themselves at the door of mercy, and knock there; their language is, "God be merciful"; their posture is standing, watching, and waiting, at wisdom's gates, and at the posts of her door; they are importunate, will have no denial, yet receive the least favour with thankfulness. Now these are pronounced "blessed", for this reason,

for theirs is the kingdom of heaven;
not only the Gospel, and the ministration of it, which belongs to them. "The poor have the Gospel preached": it not only reaches their ears, but their hearts; it enters into them, is applied unto them, they receive and embrace it with the utmost joy and gladness; but eternal glory, this is prepared for them, and given to them; they are born heirs of it, have a right unto it, are making meet for it, and shall enjoy it.