After the finding of a list of Beatitudes in one of the Dead Sea manuscripts (4Q525 2 ii 1–6) and, especially, once the identification of the well-known expression “poor in spirit” from the Gospel of Matthew with one of the most influential works of the community who produced these manuscripts (1QHa or the Thanksgiving Hymns) has been established, a legitimate question has been debated, that is whether and in which extent it is possible to speak about the existence of a literary interdependency between these two corpora. Not only that we encounter in Matt 5,3–12a and Lk 6,20b–26 two structures of this type, but it can be legitimately addressed the point that these two series present variations, which are original and proper. With the aid of a comparative analysis with the texts of 4Q525 and 1QHa VI 13–16 we may be able to acknowledge their importance and final aim. New perspectives will emerge from the philological and theological overview, in respect to the bridges that the two lists of Beatitudes entertain. It seems that between the first century before and after Jesus Christ, a well-established literary genre proposed elaborated beatitudes and/or woes that were functioning following a specific redactional logic.