“And he lifted up his eyes on his disciples, and said, Blessed be ye poor: for yours is the kingdom of God.”
Looking at his disciples, he said: blessed are you who are poor, for yours is the kingdom of God — Luke's Beatitudes are in the second person (you, not they as in Matthew), addressed directly to the disciples in the presence of the crowd. Blessed are you who are poor: the poor (ptōchoi, the economically destitute) are the recipients of the kingdom — not as a spiritual metaphor but as the literal description of the disciples' condition. Yours is the kingdom of God: present tense, already given.