… I dwell in the high and holy place, and also with him who is of a contrite and lowly spirit …
Isaiah 57:15b (ESV)
God looks with favor on those who are poor in spirit. We become part of heaven only when we view ourselves as totally bankrupt spiritually before a holy God and cry out of His mercy. We are to continue to be poor in spirit through all of our lives, not rationalizing our behavior, but remaining humble before God and humble with one another.
“Blessed are the poor in spirit, for theirs is the kingdom of heaven.
Matthew 5:3 (ESV)