Matthew 5:3
Blessed are the poor in spirit, for theirs is the kingdom of heaven.

To be poor in spirit means to be humble, to have a correct estimate of oneself. For by the grace given me I say to every one of you: Do not think of yourself more highly than you ought, but rather think of yourself with sober judgment, in accordance with the faith God has distributed to each of you. (Romans 12:3)

The poor in spirit recognize that they have no spiritual assets. They know they are spiritually bankrupt. The poor is someone who must beg for whatever they have or get.

The kingdom of heaven is not given on the basis of race, earned merits, the military zeal and the wealth. It is given to the poor; they know they can offer nothing and do not try. They cry for mercy.

Application

What are we holding on to, what are some things that are difficult for us to give up? Ask God for mercy.