Blessed are the poor in spirit, for theirs is the kingdom of heaven. (Matthew 5:3, NIV)
Blessed are you who are poor, for yours is the kingdom of God. (Luke 6:20, New International Version)
The Beatitudes, as they are called, are found in Matthew 5:3-12 and again in Luke 6:20-23. The focus of Matthew and Luke are completely different, however. Luke focused on practical matters—hunger, poor, weeping, etc. Matthew focused on spiritual or moral qualities—poor in spirit, hunger and thirst after righteousness.
Matthew's and Luke's different interpretation of the Beatitudes doesn't mean that one man is right and the other man is wrong. Rather, it shows us that God is concerned with both our spiritual well-being and our physical well-being.
Dear Father, thank You that You love us so much that Your thoughts of us outnumber the grains of sand on the earth. Abba Father, thank You that You concern Yourself with our physical needs, including healing. Thank You for meeting us right where we are in our spiritual walk. Help us to always listen to You for Your leading and guidance. In the name of Jesus, Amen.