David denHartog begins teaching on the Beatitudes, with Matthew 5:3. The Sermon on the Mount is given by Jesus to teach us how to move from bankruptcy to riches, but we are not speaking of the bankruptcy or the riches of this world. The Beatitudes are a prelude to the rest of the sermon. They describe a process of discipleship that brings us to a product: to make fishers of men. The first step is to be poor in spirit.