The point is not to exclude material poverty from this Beatitude. Rather, Matthew wanted his readers to understand that material poverty does not exhaust the meaning of this text. Those who are poor in terms of material possessions may be poor in spirit as well, but those who are wealthy may also be poor in spirit. There may also be deeply impoverished people who are bitter, covetous, or angry with God and are anything but poor in spirit. So we have to be careful not to make a direct identification