The Beatitudes are a declaration of the happy, or fortunate state, of the child of God who possesses particular qualities, and who, because of them, will inherit divine blessings. Of course, only Jesus properly possesses these qualities, but when we identify with him they become ours as well.
 v1-2. Jesus' going "up on a mountainside" may well image Moses' going up the mountain to receive the law. Jesus is the new law-giver who comes to complete ("fulfil") the law. He may, of course, just be withdrawing with his disciples to a quiet place because of the crowds. His teaching is to the disciples rather than the crowds.
v3. Fortunate are the humble ones. Such people are not the "poor" in this world's things. Jesus is speaking of the one who is broken before God. This person throws themselves on the mercy of God, they put their trust in him, depend on him. They stand in contrast to the "wicked" and the "righteous" (ie. the self righteous - Pharisees). It is the humble who possess the kingdom of God.
v4. Fortunate are those who mourn over the damage and loss caused by sin. Those who weep for such loss will be comforted with God's intimate love.
v5. Fortunate are those who rely on God for their vindication. Those who do not try to take for themselves, but rather rely on God to fulfill his promises, will inherit the promised land (eternity), Ps.37:11.
v6. Fortunate are those who desire to stand approved in the sight of God. Those who desire to be right before God will indeed find ultimate satisfaction in their relationship with Him.
v7. Fortunate are those who know God's mercy and in that mercy, find that they can show mercy to others.
v8. Fortunate are those who desire to know God, to love him, for in that desire they will find him.
v9. Fortunate are those who are at peace with God.
v10. Fortunate are those who find the darkness against them. The world may reject the child of God, but suffering only evidences a far greater treasure, God's eternal kingdom.
v11-12. This saying is not part of the beatitudes. It is an application of the last beatitude, and is applied directly to the disciples. Abuse and slander was the lot of Jesus and it will be our lot as well. Yet, the rough edges we experience here do not compare to the glory which is ours in eternity. The notion of reward in these verses is not quantitative.
 In Ecclesiastes 10:5-7, the writer makes this observation about life. "There is an evil I have seen under the sun, the sort of error that arises from a ruler: Fools are put in many high positions, while the rich occupy the low ones. I have seen slaves on horseback, while princes go on foot like slaves."
We seem to be ruled by those who should not rule - those least able to rule end up with the authority to rule. The converse is also true. Those with the greatest ability to rule end up as plebes. This condition is by no means limited to our leaders. Humanity was created to exercise authority over the creation - to rule. Yet, in disobedience, we lost our crowns and are now slaves. We have lost the power to rule our own natures, our families, our nation, our world.
Yet, all is not lost, for there is one man who has not rebelled against the living God and who therefore possess rule and authority. God has "set him at his own right hand in the heavenly places, far above all", Eph.1:20-21. "For he must reign, till he has put all enemies under his feet", 1Cor.15:25.
The good news is that through Jesus we can again receive dominion and reign, both now and in eternity. No longer is Adam's curse ours. "For if, by the trespass of the one man, death reigned through that one man, how much more will those who receive God's abundant provision of grace and of the gift of righteousness reign in life through the one man, Jesus Christ." Rom.5:17. God has gathered us to himself to reign in life. We are to rule with Christ in the "now" time and in eternity. "If we endure, we will also reign with him", 2Tim.2:12. "Do you not know that the saints will judge the world?" 1Cor.6:12.
The book of Matthew introduces us to God's King, and the wonderful news of the book is that we share in his kingship. In Jesus' day there were many who were looking forward to the coming of the kingdom of God, of God's reign over his people. For the Pharisees, this reign of God would come by legalism; for the Sadducees, it would come by political expediency; for the Zealots, by social action; for the Essenes, by withdrawal. Yet, the reign of God will begin, not in outward form, but in inward attitudes. It will take root as a work of the Spirit in the inner life of those who willingly bow before the Lord.
The beatitudes describe the nature of a true child of God. They describe the attitude, the inner makeup of God's true Son, and by implication, the Son's disciples. Fortunate is the person who is like this for they will see (both now and in the future) the glory of God. The beatitudes describe the God-given qualities of those who serve with the King of Kings. Blessed are they.
Let us desire to reign in life through the one man, Jesus Christ. The beatitudes describe for us the attitudes and qualities required of those who will reign with Christ. It is only as these qualities take root in our lives, that we will be able to exercise dominion. So then, seek them and develop them we must, remembering always that they are ours only as a gift of the indwelling Spirit of Jesus - a gift of grace received through the instrument of faith.
 Happy are those who are broken before God. Why is this so?