This study discusses issues related to assets management system in context of Baitul Māl according to Taqiyuddin an-Nabhani’s thought from the perspective of spiritual management. The purposes of this study are (1) to reveal and explain an-Nabhani’s thought regarding assets management in Baitul Māl, (2) to generally analyze an-Nabhani’s thought regarding assets management in Baitul Māl, and (3) to specifically analyze an-Nabhani’s thought regarding assets management in Baitul Māl using spiritual management as the formal object. The result shows that Taqiyuddin an-Nabhani’s thought regarding assets management in Baitul Māl are basically post revenue and post expenditure that reflect the income and outcome of khilafah state and not separated from syara’. General analysis shows that an-Nabhani’s thought are related to political characteristics that emphasizes on the role of daulah, imam and khalifah. Implicitly, there is productive assets management through the land of kharajiyah. Besides, the concept of Baitul Māl stated by an-Nabhani is related to property asset that not only manages the social funding but also manages the people’s assets in the scale of daulah. Analysis of formal object shows that Taqiyuddin an-Nabhani’s thought in the context of Baitul Māl have been accordance with the spiritual values within spiritual management.