Each beatitude, which simply means supreme blessedness, begins with the phrase 'blessed are.' These words imply that whoever participates in that right heart attitude will benefit from being in a perpetual state of receiving God's favor. It was this continual blessing that Jesus knew was going to fulfill the needs of His followers. The first beatitude is for the poor in spirit. Jesus said, “Blessed are the poor in spirit, for theirs is the kingdom of heaven.” (5:3)
When Jesus spoke of the poor in spirit, He did not mean those who lack spirituality, or those who have limited spiritual resources. Nor was He talking about individuals who have a poor view of their spiritual state, as if they are simply worthless and nothing but a throw-away. Rather, Jesus was speaking to those who have a balanced and positive heart of humility, recognizing that they themselves have nothing to offer to God and are in great need of the incredible gifts that they know He gives freely to those who ask. Yet they also do recognize that their own abilities are limited, and that they have to rely entirely on the sovereignty of God.
This first attitude of the heart is one that lays the foundation for all the others that Jesus addressed. If one cannot come to God with a heart of humility, they cannot benefit from God's promise of blessing; their self-pride hinders their ability to receive. Only when God's people allow themselves to remain broken and humbled before God can He then lift them up.
Jesus emphasized the inheritance of the kingdom of heaven as a benefit for those who are humble enough to admit their dependence on God. In truth, this is the first step to salvation: acknowledging sin and the inability to self-save. Without this kind of humility, salvation is not available. But those who come to God poor in spirit will inherit every spiritual thing that God has for them.