If you are aware of your sinfulness and are reduced in godly sorrow, repentant, because of it, you are poor in spirit.
“The Spirit of the Lord YHVH is upon me; because YHVH has anointed me to preach good news to the meek; He has sent me to bind up the brokenhearted, to proclaim liberty to the captives, and the opening of the prison to those who are bound …” Isa 61:1
“ … but to this man will I look, even to him who is poor (i.e., afflicted, the same as the affliction of soul on the Day of Atonement) and of a contrite spirit, and who trembles at My word.” Isa 66:2
My takeaway from this in my prayer journal:
To those of a contrite spirit, who tremble at the word of YHVH: YHVH has dealt bountifully with you, for yours is the kingdom of Heaven. You are My beloved, in whom I am well-pleased. The Passover Lamb has reconciled you to Me, and now this is My word to you: Comfort, comfort, O My people. You have received My words, and I have awoken your ear to hear and learn from Me.