Spiritual education in pesantren (Islamic boarding schools) is closely connected with the cultivation of character and moral conduct (akhlak). This study examines Dalā'il al-Khayrāt as a devotional practice through which spiritual values are interpreted and internalized by students at Darussalam Plaosan Islamic Boarding School, Purworejo. It addresses three questions: (1) which spiritual values are associated with Dalā'il al-Khayrāt, (2) how students internalize these values in daily life, and (3) how participants relate the practice to their moral development. Using a qualitative case study design, data were collected through observation, semi-structured interviews with the pengasuh (caretaker and religious leader), one administrator, and five students, as well as documentation. The data were analyzed using the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing and verification. The findings show that mahabbah (love for the Prophet Muhammad, peace be upon him) is the value most directly associated with the devotional content of Dalā'il al-Khayrāt, while istiqāmah (steadfastness), responsibility, discipline, humility (tawāḍuʿ), and related moral dispositions were reported primarily in connection with repeated practice, guidance, and the wider religious environment of the pesantren. Internalization was described through the granting of ijazah (authorization to practice a religious tradition), habituation through regular recitation and mujāhadah (spiritual striving), and reinforcement through exemplary leadership and institutional religious culture. Participants associated these processes with greater discipline, responsibility, respectful conduct, self-control, consistency in worship, and inner tranquility. Given the single-site design and short field period, these findings indicate perceived associations rather than independent causal effects