Blessed are those who mourn refers to sin:

1) The new believer will progress through several layers of awareness about sin
a) Our own sin Isaiah 6:5 Then I said, "It's all over! I am doomed, for I am a
sinful man. I have filthy lips, and I live among a people with filthy lips. Yet I
have seen the King, the LORD of Heaven's Armies." Also Luke 18:13 "But the
tax collector stood at a distance and dared not even lift his eyes to heaven as
he prayed. Instead, he beat his chest in sorrow, saying, 'O God, be merciful to
me, for I am a sinner.
b) How are they comforted: First, the believer is given a comforter, the Holy
SpiritJohn 16:7 Nevertheless I tell you the truth. It is to your advantage
that I go away; for if I do not go away, the Helper will not come to you; but if I
depart, I will send Him to you. the comfort of the spirit in the security of our
salvation produces Joy (Galations 5:22 22 But the fruit of the Spirit is love, joy,
peace, longsuffering, kindness, goodness, faithfulness, 23 gentleness, selfcontrol. Against such there is no law. and Peace as part of our armor from
Ephesians 6:14-15 Stand therefore, having girded your waist with truth,
having put on the breastplate of righteousness, 15 and having shod your feet
with the preparation of the gospel of peace;
2) Gods awareness of sin
a) Isaiah 64:6 Our righteousness is as filthy rags and Pauls recognition of
himself as a chief sinner 1 Tim 1:15 15 This is a faithful saying and worthy of
all acceptance, that Christ Jesus came into the world to save sinners, of
whom I am chief.
b) How are we comforted: Despite our unrighteousness, we have the breast
plate of Jesuss righteous and can rest knowing that nothing can separate us
now from Gods Love Yet in all these things we are more than conquerors
through Him who loved us. 38 For I am persuaded that neither death nor life,
nor angels nor principalities nor powers, nor things present nor things to
come, 39 nor height nor depth, nor any other created thing, shall be able to
separate us from the love of God which is in Christ Jesus our Lord. Romans
8:38.
3) Sin of those around us
a) Jeremiah 8:12 Are they ashamed of these disgusting actions? Not at all-they don't even know how to blush! Therefore, they will lie among the
slaughtered. They will be brought down when I punish them, says the LORD.
Also Daniel 11:9 15-17 Now, Lord our God, who brought your people out of
Egypt with a mighty hand and who made for yourself a name that endures to
this day, we have sinned, we have done wrong.

b) How are they are comforted: The Holy Spirit gives us peace and arms us
with the shoes of the gospel of peace. This then is the message for a sinful
world. The believer fixes his eyes on God, knowing And we know that all
things work together for good to those who love God, to those who are the
called according to His purpose. Romans 8:28. This means there is hope for
the lost.