Abstract: Benefit involves a major matter of individual and social development. Material benefits relate to human beings' physical existence, while spiritual benefits relate to human beings' social value existence. Spirit benefits have some distinctive features such as endophytism, concealment, sharing and high hierarchy. The spirit benefit enriches the Marxism benefit theory. And in modern Chinese society, the spirit benefit existence have a very important value in the area of the economy, politics, morality, rule of law, ecological civilization and socialist cultural and ethical progress.