In the fields of medicine, social welfare, and education ‘spiritual care’ is a topic of today. The purpose of this study is to show a Buddhist understanding. According to Christian-based practitioners and my own clinical experience as a Buddhist chaplain in Vihara, it is necessary for a spiritual care provider to accept the patient's existential value unconditionally. The concluding part of the Ratnagotravibhaga could explain this attitude: a spiritual care provider should believe (adhimukti) in the Tathagatagarbha of himself and the patient, the possiblity to resolve the problem, and the meritorious end result.