背景　臨終照護觸及死亡的受苦經驗，影響護理人員的生活世界。從事臨終照護的護理人員，由其護理實踐所萃鍊出來的照護智慧歷程是值得探討的議題。目的　本研究目的以「實踐智慧」和列維納斯「為他者」的觀點探討從事臨終照護護理人員的照顧經驗。方法　本研究為質性研究，採詮釋現象學的質性研究法。以深度訪談七位有臨終照護經驗的護理人員。訪談資料轉錄為文本，以詮釋現象學方法分析（interpretative phenomenology analysis）。結果　研究結果發現臨終場域，護理人員的投身與實踐是心靈轉化與獲得照護智慧的機會與歷程，照護過程中智慧的表現在（一）照護的難為，（二）承認自己的有限，（三）貼近病人的腳步。結論／實務應用　臨終照護提供護理人員成長與轉化的契機，能夠啟發護理人員在照護中承擔他者的倫理性。從覺察照護難為的處境，承認自我的有限，以至於可以轉向病人，最終以進入他者的智慧與倫理行動提供臨終病人照護。

Background: The suffering experienced by nurses while providing end-of-life care to patients influences the lived experience of these nurses. The perspectives of ＂for the other＂ and ＂practical wisdom＂ may be used to elicit the experience of nurses in caring for dying patients and to help illustrate the ethical contents and meanings of end-of-life care. Purpose: This study describes the experiences of nurses who have provided end-of life care in hospital settings. Methods: In-depth interviews were used to explore the respective experiences of 7 nurses. Data were analyzed using interpretative phenomenological analysis (IPA). Results: The findings show that practicing and engaging in end-of-life care provide nurses the opportunity to acquire practical care wisdom in three categories, including (1) the emotional difficulties of patient care; (2) the limitations of the self; and (3) learning to adjust to the needs and pace of the patient. Conclusions / Implications for Practice: End-of-life care is an opportunity for both dying patients and nurses to transform and grow spiritually. Dealing with the emotional difficulties of end-of-life care, recognizing their self-limitations in care, and adjusting their care provision to meet the needs and pace of their patients help increase the awareness of nurses to the ethical responsibility they have toward patients. These findings give nurses new perspectives on caring for others.