The Beatitudes in Luke vs. Matthew

{The Beatitudes in Luke vs. Matthew} The beatitudes in Luke 6: 20-21 seem to have a different emphasis than those in Matthew 5 (physical poverty/hunger in Luke vs. spiritual poverty/hunger in Matthew). Much of the discourse in Luke 6 seems to cover similar teaching points as the Sermon on the Mount, so should the beatitudes in Luke be understood as the same as those in Matthew? If they are different, what is the takeaway from Luke's beatitudes?