The purpose of this research is to analyze ethics and leadership more specifically identified in the biblical text of the Gospel according to Matthew (Mt 5:3-11), as well as the implications of using a method that achieves effective leadership. Due to the increasing complexity in the organizational space and the constant need for change, every leader needs a number of skills capable of leading the organization to operational sustainability, without, however, losing the ability to seek personal and collective fulfillment. To this end, it is necessary to consider issues such as transcendence and spirituality as sources that directly influence interpersonal relationships, thus the Beatitudes comprise a program or even a culture that propagates such values.
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