Interest in the concept of spirituality increased in the 1960s, especially after the Second World War. As the reasons for the increased interest in the concept of spirituality; Material things do not bring happiness, modern science is insufficient to show the loss of personal meaning in the face of death, suffering and loss, many problems such as pain cannot be solved with a scientific approach, the desire to find answers to the increase in social and cultural problems such as violence, the search for a peaceful, meaningful life and relationship is shown. Spirituality is a fundamental human dimension and plays an important role in health, especially in times of crisis or serious illness, as it integrates bio-psycho-social dimensions. Because it can also be effective on patients' health behaviors and health decisions, and the benefits of spiritual experiences to health beliefs are emphasized. In order to provide better care to patients, it is necessary to protect human and moral dignity, to pay more attention to spirituality, which has a significant impact on human health, and to have caring competence. In addition to the skills required for care, it seems necessary to acquire competence and skills for nurses to be competent in the field of spiritual care. Because spiritual issues play an important role in the adaptation process of patients whose quality of life is impaired and especially those with life-threatening diseases. Therefore, taking care of the spiritual and emotional needs of patients is generally accepted as a quality care component that requires special attention from nurses. Spiritual care, which is so beneficial in the healing of patients and the functioning of health services, comes to the forefront for nurses working in these critical units. Nurses should be aware of the perception of spirituality and death while giving care to patients. How nurses perceive spiritual needs and care, their willingness and sensitivity play an important role in meeting spiritual needs.