Matthew 5:3 (NASB)
Blessed are the poor is spirit, for theirs is the kingdom of heaven.
It's often wrongly believed that poverty is a spiritual attribute. One could be poor and just as sinful as the affluent. What the Lord was referring to in this verse is not material but spiritual poverty. One could be rich or poor and still be spiritually empty. Such are the ones that the Holy Spirit fills. Rich and the poor alike need to be filled with the Holy Spirit.