26:6; 61:1–2). Jesus’ reference to the poor in spirit puts the emphasis not on material poverty but on one’s inner attitude. It refers to people who take their powerlessness to heart, who recognize that God is the only one who can help them, and who trust that God will act on their behalf. Jesus indicates that despite their poverty they share in the kingdom of heaven (5:3; see 4:17). 5:4 How are those who mourn to be considered happy? In this beatitude, Jesus does not commend mourning as such but