Well, we can start by looking at the Beatitudes. These have four things about how to be. The first Beatitude says,
"Blessed are the poor in spirit,
. .For theirs is the kingdom of heaven."
. . . . . . . . . . . . . . (Matthew 5:3)
This Beatitude says how we are blessed to be, in this first Beatitude. If we are "poor in spirit", ours "is" the kingdom of heaven. It does not say "will be", but "is". I personally understand that the kingdom of heaven involves how Heaven is, spiritually . . . therefore how God's love in us is, spiritually, since God's love is Heaven's love which we have by means of the Holy Spirit . . . Heaven's own Spirit . . . "in our hearts" (Romans 5:5). So, I would say it is good to know what "poor in spirit" means.
Now, "poor" can be taken to mean not having much money and other goods in this life; so ones might claim this scripture is about money . . . in the first thing Jesus says in His Sermon on the Mount, where He could have said anything at all, which He considers to be the most important to say.
So, I think this is a good one to understand and share about
and make sure about if and how it is talking about money.
First, Jesus is talking about how to be > "in spirit". So, He is not talking about money, directly, since money is physical.
One source says "poor", in the Bible Greek language, has to do with a crouching beggar. I think of how a beggar can be pleased with and appreciative of whatever you are willing to give to the person. And I think of how Jesus says that having a desire in our heart can be the same as doing whatever our heart desires. So, being "poor" in our heart could mean being satisfied with whatever we have, and thankful to God.
But if we desire to be rich, this is being rich in our heart, even though we might have nothing or be in debt for more than what we possess. And Paul says ones who desire to be rich have much trouble > 1 Timothy 6:9. He doesn't say those who are rich, but those who desire it.
So, I can see why Jesus would not be concerned first about how much money we have, but how our heart is. And Hebrews 13:5 says, "be content with such things as you have". Again, here, we are told how God desires for us to "be". This is not how our acting is, or how much we have, but the fact of our character because of how the grace of God's love cures our nature.
And what we have can be a lot more things than just money; so I can see that the first Beatitude is not only about money.