Purpose - The purpose of this study is to reveal the spiritual values in sharia transaction. The study was conducted using spiritual paradigm which refers to the Koran and As-Sunnah. Design/methodology/approach - Employing qualitative approach, the researchers adopted Aminullah perspective in constructing ontology, epistemology, and the research methodology. Aminullah’s perspective is constructed from three human characteristics namely Khalifatullah, Abdullah, and Abdurrahman which refer to the Koran. The data were obtained from an Islamic Financing Bank in Yogyakarta. Finding - Using dialectic transcendental method, this study revealed that three spiritual values that should be recognized in sharia transactions are the value of trust, the value of justice, and the value of honesty. The three spiritual values in Islamic teaching are amanah (trust value), sharia (justice value), and moral (honesty value).