The LORD makes poor and makes rich; he brings low and he exalts.
We have here Hannah's thanksgiving, dictated, not only by the spirit of prayer, but by the spirit of prophecy. Her petition for the mercy she desired we had before (Sa1 1:11), and here we have her return of praise; in both out of the abundance of a heart deeply affected (in the former with her own wants, and in the latter with God's goodness) her mouth spoke.
Commenting on 1 Samuel 2:1-10
The Lord maketh poor, and maketh rich,.... Which is true in a natural sense of the same persons, as might be exemplified in the case of Job; and of different persons, as in the parable of the rich man and Lazarus; for both poverty and riches are of God, see Pro 22:2.
The Lord maketh poor - For many cannot bear affluence, and if God should continue to trust them with riches, they would be their ruin. Maketh rich - Some he can trust, and therefore makes them stewards of his secular bounty.