S – Blessed are the poor in spirit, for the kingdom of heaven is theirs.

Matthew 5:3 CSB

O – Commentary:

Blessed are. “Blessed” means “happy” or “fortunate” (cf. Ps. 1:1). The qualities Jesus mentioned in this list, “the poor in spirit,” “those who mourn,” “the meek,” etc., obviously could not be products of Pharisaic righteousness. The Pharisees were concerned primarily with external qualities, but the qualities Jesus mentioned are internal. These come only when one is properly related to God through faith, when one places his complete trust in God.

“Matthew,” in The Bible Knowledge Commentary: An Exposition of the Scriptures

“Poor in spirit” – 

Thus distinguished, it is very graphic and appropriate here, as denoting the utter spiritual destitution, the consciousness of which precedes the entrance into the kingdom of God, and which cannot be relieved by one’s own efforts, but only by the free mercy of God

 Word Studies in the New Testament

A – A blessing comes when we recognize we cannot attain a relationship with God on our own.  We realize that we can’t work or do enough to earn it.  There is freedom when we surrender and yield to recognizing Jesus as our savior.  The blessing of a relationship far surpasses the satisfaction of what we can do on our own.

R – Heavenly Father, you are the one, true God.  We recognize our inadequacy in reaching you unless we go through Jesus as our savior. We thank you for Jesus covering our sins with his blood.  We step towards the blessing of knowing you.