Although the entry of spiritual maintenance obligations into law is conducive to the protection of the spiritual rights and interests of the elderly, but its performance is not optimistic. In reality, there is not only a contradiction between the obliger's active performance of the obligation of spiritual support and the weak support of the relevant policy system, but also the contradiction between the obliger’s passive performance of the obligation of spiritual support and the lack of objective evaluation criteria and insufficient legal protection. In order to carry out the performance of the obligation of spiritual support, we should clarify the content of the responsibilities and obligations between the different subjects of spiritual support, set a minimum of the performance of the obligation of spiritual support, and improve the matching system of family leave, incentive measures, publishment measures for breach of trust and care services for the elderly.