The document discusses four categories of people - the godly poor, ungodly poor, godly rich, and ungodly rich. It notes that the godly poor should take pride in their high position with God, while the rich should recognize their wealth will fade. Jesus, though rich, became poor so believers could be rich. The godly poor will be exalted, while the ungodly rich will be humiliated. True identity and wealth comes from God, not material things. We should always remember God does not change, all gifts are from Him, and His greatest gifts are people. Godliness with contentment is true gain.