The thesis is devoted to studying the beatitudes of Matthew and Luke. It consists out of three parts. The first part deals with beatitudes in a general way, outlining the fundamental characteristics of their appearance in the Old and New Testament and placing them in the context of the Gospel of Matthew apropos the Gospel of Luke. The connection between the beatitudes in the Old and the New Testament is evident as the beatitudes of Jesus is based on the books of the Old Testament. Nevertheless, it is important to emphasize that in the Old Testament we dont have carefully worded a series of beatitudes, as we do in the New Testament Sermon on the Mount (cf. Mt 5 - 7) or the Sermon on the Plain (cf. Lk 6: 17-49). The second part contains the theological analysis of the beatitudes in the Gospel of Matthew and the Gospel of Luke. The Matthew's version of the batitudes (cf. Mt 5: 1-12) is divided into three groups, because through the three titles we can see what is the core of a certain beatitude, who is it destined for, and who is commited by it. Beatitudes in Luke's Gospel (cf. Lk 6: 20-26) are divided into two groups. Luke divides them into four “blessed” and four “woe”, that is how we are gonna devide them in this thesis aswell. In the Matthew's version, there are three beatitudes (cf. Mt 5: 7-9) that make up a single thought unit for which we have no parallel in the Gospel of Luke. They rise above the sociological characteristics and reflect the spriritualized Christian morality that is characteristical in the First Gospel. Thus, theological analysis suggests that Matthew puts more emphasis on spirituality, while Luke through four “woe's” and four “blessed” focuses on a concrete life community and historical listeners of his time. The third part, which is also the last, aims to complete what has been said in the previous two parts. Hence, in the latter part after the confrontation, we will show a glimpse of the similitudes and differences between the specific aspects that can be seen in the beatitudes of Matthew and Luke. At the end of the work we notice that the beatitudes that Christ brings in Matthew's and Luke's version are trying to give answers to Christians living in the time when thoose Gospels were written. Thus, Matthew and Luke formulate their speech so that the historical community to whom they are writtting receives stimulus for dealing with their issues.