What does the Bible say about spiritual things?

Spiritual things, according to the Bible, refer to the wisdom and truths that God has prepared for those who love Him. As explained in 1 Corinthians 2:9-10, 'Eye hath not seen, nor ear heard, neither have entered into the heart of man, the things which God hath prepared for them that love him.' It is through the Holy Spirit that these hidden truths are disclosed to us, emphasizing the need for spiritual discernment, as these truths are discerned not through human wisdom but through divine revelation.