The poor in spirit, or those who are poor in a spiritual sense, are those who have been given a sufficient insight into their own native corruption and depravity to make them fully realize that all their righteousnesses are as filthy rags (See Isaiah 64:6). They have been made to see and feel that "every man at his best state is altogether vanity" (Psalm 39:5) and that man's heart is, by nature, "deceitful above all things, and desperately wicked" (Jer. 17:9). They are such as have been stripped of all "confidence in the flesh" (See Philippians 3:3) and laid low in the dust of self-abasement. They come empty-handed to the footstool of God's mercy and thrown themselves entirely upon His compassion and kindness, pleading nothing but the imputed righteousness of Christ. 

    Such characters are indeed blessed, for they have "received the Spirit of adoption" and by the leadings of the Spirit have been made to see themselves as "less than the least of all saints" (Eph. 3:8) and to esteem their brethren better than themselves (Philippians 2:3). And being thus dealt with by the Lord they have been placed in a position where the true gospel is perfectly suited to their circumstances and condition: "The poor have the gospel preached to them" (Matt. 11:5, Luke 7:22). Being materially poor does not, in itself, qualify one as a subject of gospel address, but being spiritually poor does, for only the spiritually poor have had the necessary experiences to make them receptive of the gospel. "They that are whole (in their own perception of matters) have no (felt) need of the physician" (Christ)---See Mark 2:17. 

    As long as a person is still clinging to any work, or works, of his own, and depending in part or in whole upon those works to get him to heaven, he is not yet truly "poor in spirit". Until he lives, from day to day, at the feet of Jesus, and until he becomes a continual beggar at mercy's door, he still has not reached a state of spiritual poverty. 

    We cannot make spiritual paupers of ourselves, but if the Lord has made us so we have much to be thankful for, for ours is the kingdom of heaven.