Nowadays, when excessive attention to the material issues and the homogeneity of societies does not meet the rebellious and human spirit, and amid successive runs, it seems that man is looking for a destination other than bread and shelter, a higher excuse to survive. The need to discover the truth and meaning of existence compels man to glorify his immaterial and spiritual dimension by seeking the path of cognition. Understanding spirituality and its history is a significant concept worth exploring from a social and personal perspective. This research was done using the qualitative grounded theory method to present the idea of spirituality in tourism, relying on Eastern philosophy and international codes of ethics, and performing different techniques such as studying various texts and using the expert’s opinion. The results of this research can be interpreted in such a way that the individual
dimension includes: internal and mystical connection, human interaction in the universe and superior power, guiding principles in understanding truth and meaning of life, and social dimension including each person's cognitive system and its impact on man's attitude and perceptions of his life and behaviors, determining the tolerable capacity of the environment and environmental assessment, protection of cultural identity and indigenous subcultures. Recognition and perception of spirituality in tourism express spirituality, which is done by emphasizing self-creation and action related to the Creator of the world.