Things proceeding from the [[Holy Spirit]] and pertaining to man’s spiritual life, worship, service. Contrasted in 1Co 9:11 and in Ro 15:27 with ta sarkika, things fleshly, physical, which have to do with man’s sensuous, corporeal nature, such as food, raiment, money. By "spiritual things" Paul signifies the benefits accompanying salvation, the gifts of the Spirit--faith, hope, love, justification, sanctification, peace--all the fruits and blessings and aids of the regenerate life.

Ecclesiastically:

Things pertaining to spiritual office, the ministry of the Word, or the service of the sanctuary.

Dwight M. Pratt

Spiritual Things