The poor in spirit (compare Luke 6:20, 24): in the Old Testament, the poor are often shown as very devoted to God because the rich oppress them. This oppression leads them to trust in the Lord for salvation and help, instead of relying on wealth (Matthew 11:5; Psalms 37:14–15; 40:17; 69:28–33; Isaiah 61:1; 66:2).
In both Matthew’s and Luke’s writings, the “poor” are indeed financially poor, but their trust in God, not their poverty, makes them blessed (Isaiah 57:15; 66:2).