This sermon is the first in a series of sermons on "Sermon on the Mount" as presented in the Gospel of Matthew. In this week's message Rev. Burrell introduces the context of these teachings both historically and in the context of the overall message and purpose of the writer of Matthew. The message of the first beatitude calls on those who follow Jesus to come to God as those who are bankrupt spiritually with nothing that recommends us other than God's Grace. That is the spirit of true repentance the Kingdom of heaven requires.