國外老人、癌症醫療等社會工作專業領域已關注靈性議題並提供靈性服務，目前台灣社會工作領域對此議題探討甚少。究竟國內社會工作者對於靈性服務的看法、實務工作中如何將靈性服務與實務工作結合的作法與面臨的困境為何，實有探究之必要。本研究以基督教社會福利機構為探究對象，針對兩個基督教社福機構之社工與主管共7人進行深度訪談，並以主題分析法進行文本分析。研究發現包括：（一）社會工作者無法直接界定靈性的抽象內涵，而是從與服務使用者互動和社工自身獲得充權等具體經驗中來理解靈性；（二）社會工作者於會談和轉介過程中提供靈性服務，並以服務對象信仰類型作為評估提供何種靈性服務的依據（三）提供靈性服務主要面臨困境包括服務使用者未覺察自身的靈性需求、違反專業倫理的疑慮、社會工作者的歷練不足、教會未必能發揮預期之期待四個部分。本研究建議社會工作者可以嘗試在服務過程中給予靈性命名，使靈性可以有更多被討論的機會。同時，未來社會工作應在專業教育課程或實務督導提供相關靈性服務訓練，協助社會工作者反思自身生命，也培養靈性服務的專業能力。

Some overseas social work fields for the elders and cancer treatment have concerned themselves with spiritual issues and even offer spiritual services. However, seldom have spiritual issues been discussed in Taiwan's social work fields. It is accordingly necessary to discuss and conduct research on Taiwan social workers' opinions toward spiritual services, and how they have incorporated social services and the practice of social work and the difficulties they are facing. This study adopted in-depth interviews with social workers and their supervisors, seven in total, from two Christian social welfare institutions as the research subjects. Text analysis is conducted through thematic analysis.The research results show that: (a) while social workers cannot directly define the abstract meaning of spirituality, they come to realize it through concrete experiences such as interactions with service users and the empowerment gained from social work; (b) social workers offer spiritual services during the process of both counseling and referral services, and the criteria for the type of spiritual service are in accordance with the users' religions; (c) difficulties in offering spiritual services include four aspects: service users' unawareness of their own spiritual needs, their concerns about violating professional ethnics, a lack of relevant experience among social workers, and churches not functioning as expected. This research suggests that social workers try to focus more on spirituality naming during the service process to leave more room for this issue to be explored. Meanwhile, in the future, social work spiritual service training programs should be included in professional education courses or practical supervision in order to assist social workers in self-reflecting on their life and cultivating their professionalism in spiritual services.