Human beings take a step in the path of discovery and searching the universe. Meanwhile, travel is one of the means of searching wisdom and experience for communicating with the land, nature and the world’s creator, as well as finding meaning and concept of life. Therefore, humans understand travel as a source of perception and take benefits from it for recognizing themselves and the universe. The term "spiritual perception" is defined as a way for understanding and interpreting all non-material affairs related to the origin of human soul which has been investigated in this research. In this regarda qualitative-quantitative method has been applied in which the spiritual perception factors were obtained by using concept analysis method after conducting deep interviews with experts. Four factors of human hypothesis, spiritual truth, outward truth and human interaction were considered. Study population consisted of foreign cultural tourists travelling to the City of Isfahan from March to June 2018. Gathered data was analyzed by using structural equation and Smart PLS. The results showed that all the hypotheses of research were confirmed and there were meaningful relationships among tourists' spiritual perception and mentioned factors.
