For some, it may be all those things. Whatever its personal character, a spiritual value becomes a measure of life itself, transcending the lesser values that exist as transient parts of life and fade as their time passes. No, not really, not rationally. Even if I were to eschew all these subjective values as irrational, I would still go through life doing things, however pointless, and whatever motivations I had, however trivial, would be my values. Every life is directed by impulses and values that arise outside of reason.
Spiritual values are abstract, long-term, and easily lost in the daily chaos.
Our values are not objective, they are personal. Each spirit is unique. We each find meaning differently. If that were not so, humanity as a species would stagnate, atrophy, and die. We are individually spiritual and spirited.