Bible Dictionary
SPIRITUAL THINGS
Spiritual things are realities that proceed from the Holy Spirit and concern salvation, worship, Christian service, and the regenerate life. They include such blessings as faith, hope, love, justification, sanctification, peace, and the gifts of the Spirit.
Biblical Usage
Paul contrasts spiritual things with fleshly or physical things such as food, clothing, and money. Spiritual things include faith, hope, love, justification, sanctification, peace, and the gifts and blessings given to believers.