This is my reading of 5:3a MAKARIOI hOI PTWCOI TWi PNEUMATI,
- Blessed are the ones [with life] in poverty! — [yes, how blessed] as to the spirit [of their mind];
(with italics in brackets for expansion.)
PTWCOI as 'financially poor' by Nyland may not be incorrect but over-kill with too much in technical writing style, foreign to the beauty of the original text. Of course, she wants it make clear of confusion as as 'poor in quality', 'deficient of spirit', etc. Some uses the word 'destitute' (Rotherham, ISV), which is again an over-kill.
TWi PNEMATI does not construe with hOI PTWCOI but with MAKARIOI. Taken correctly, there is no difference in the meaning and setting of the text btw G-Mt and G-Lk, except that G-Mt clarifies that 'blessedness' is as to one's spirit.
Concordant Literal New Testament (1st ed. 1914) http://www.concordant.org
has it 'Happy, in spirit, are the poor
'. SourceNT got into a right direction, but, the sense is not 'spiritual' as it is used in modern English. (BTW, both got MAKARIOI wrong - it's not 'happy'). It is in the sense of 'in the realm of the spirit
' (in Wuest which wrongly keeps with PTWCOI).
Most of exegesis, commentaries, and sermons try to explain the difference btw the two, with G-Mt for 'spiritually poor' with spiritually oriented tone vs. G-Lk 'materially-poor' with more-socially oriented tone). An example of spiritualized reading of G-Mt text - "~poor for the sake of their spirit
" – [the reference of this would be to persons who impoverish themselves for the sake of strengthening their spiritual condition – (after Newman and Stine, A Handbook on the Gospel of Matthew p. 107).
I have not found any other place in the OT as well as NT, the expression 'poor in spirit'. Not to be confused with 'broken spirit' 'humble minded (Mt 5:5). I'm not sure of the phase in DSS Manual of Discipline (X, 26 - XI, 2) aniye ruah
(sorry for any incorrect transliteration) can be made to read as 'poor in spirit'.
Cf. Paradoxically sounding, but 'blessed as to spirit' sounds actually same as 'rich in spirit
', which is reading in Talmud of Jmmanuel (http://www.tjresearch.info/mt5.htm
Such has been my journey in Mt 5:3a. Oun Kwon.