Different kinds of teaching
The Ten Commandments contain commands and prohibitions. The Beatitudes describe people and dispositions presented as blessed. Treating both as simple rule lists conceals their different literary and ethical forms.
Shared concerns
Both can shape conduct involving violence, truth, desire, mercy and responsibility. The Beatitudes place greater emphasis on character, suffering and moral orientation.
Limits of comparison
The Decalogue includes exclusive worship and Sabbath obligations. The Beatitudes include promises concerning divine reward. Their interpersonal claims should be distinguished from their theological ones.