"The author's purpose is to address the issue of establishing the nursing practice of holistic care in hospitals and similar health care agencies as well as in educational programs. The theory of spiritual care for nursing is offered to provide guidance and structure to this effort. Incorporating spirituality into one's own nursing practice or for the entire nursing staff at an agency is probably a most pressing and intangible task facing nursing today. This text is not the final answer, but is offered to provide one perspective that may provide direction for a general and intercultural approach and serve as a theoretical guide for nurse educators in teaching spiritual care to nursing students as well as for nursing leaders and their nursing staff in developing a plan of implementation appropriate to an individual agency."