This article aimed to identify the determinants of spiritual poverty in Bandung. The number of Indonesia's urban poor man continues to increase every year, and one of its contributions is from the urban poor population of West Java, namely from the City of Bandung. Although the contribution of poverty in the city of Bandung to urban poverty in West Java annually decreases, the contribution of poverty in the city of Bandung is still the highest in West Java. What problems actually happened? What was the spiritual condition of the poor in Bandung? What were the determinants of spiritual poverty in Bandung? To answer these problems, the analytical methods used were quantitative descriptive analysis and literature. Based on these methods, it was found that there were three spiritual determining factors of poverty in Bandung; first, Aqedah; second, sharia; and third moral understanding.
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