passages like 1 Cor 9:11 and Rom 15:27 τὰ πνευματικά most likely refers to the “things of the Spirit.” Perhaps the most ambiguous usage in this regard is in Eph 1:3 (“God has blessed you with all spiritual blessings in heavenly places in Christ Jesus”). Because of the occurrence of “heavenly places,” some argue that this means “heavenly” blessings, in contrast to those of earth. More likely, however, especially in light of Paul’s usage in the rest of this letter and of vv. 13–14 with which this