Luke 6:20
And he lifted up his eyes on his disciples, and said, Blessed be ye poor: for yours is the kingdom of God.
And he lifted up his eyes on his disciples,.... Either the whole company of them, or rather the twelve apostles, whom he saw coming to him, and fixing his eyes on them, he sat,
and said; what follows, with many other things recorded by Matthew:
Blessed be ye poor; not only in the things of this world, having left all for Christ, but poor in Spirit, as in Matthew 5:3,
See Gill on "Matthew 5:3":
for yours is the kingdom of God; or heaven, so in Matthew 5:3.