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The total population of poor society in Indonesia have been increasing continuously. West Java is one of the provinces that giving high contribution to that poverty level, especially Bandung. Although the poverty contribution of Bandung shows decreasing number in every year, its contribution is still become the highest in West Java. The issue arise was, how is the spiritual condition of poor society in Bandung? What are the determinants of spiritual poverty in Bandung? This paper attempts to answer those problems. Based on the quantitative analysis and literature review process, the result shows that spiritual poverty in Bandung has been determined by three factors; first, the understanding of aqidah; second, the understanding of sharia; third, the understanding of akhlaq.