Luke 6:20

Here begins a practical discourse of Christ, which is continued to the end of the chapter, most of which is found in the sermon upon the mount, Mt. 5 and 7. Some think that this was preached at some other time and place, and there are other instances of Christ's preaching the same things, or to the same purport, at different times; but it is probable that this is only the evangelist's abridgment of that sermon, and perhaps that in Matthew too is but an abridgment; the beginning and the conclusion are much the same; and the story of the cure of the centurion's servant follows presently upon it, both there and here, but it is not material. In these verses, we have, I. Blessings pronounced upon suffering saints, as happy people, though the world pities them (Luk 6:20): He lifted up his eyes upon his disciples, not only the twelve, but the whole company of them (Luk 6:17), and directed his discourse to them; for, when he had healed the sick in the plain, he went up again to the mountain, to preach. There he sat, as one having authority; thither they come to him (Mat 5:1), and to them he directed his discourse, to them he applied it, and taught them to apply it to themselves. When he had laid it down for a truth, Blessed are the poor in spirit, he added, Blessed are ye poor.

— Matthew Henry's Concise Commentary (public domain)

In the Sermon on the Mount the benediction is pronounced upon the "poor in spirit" and those who "hunger and thirst after righteousness" (Mat 5:3, Mat 5:6). Here it is simply on the "poor" and the "hungry now." In this form of the discourse, then, our Lord seems to have had in view "the poor of this world, rich in faith, and heirs of the kingdom which God hath promised to them that love Him," as these very beatitudes are paraphrased by James (Jam 2:5).

— Jamieson-Fausset-Brown Commentary (public domain)