From a Māori cultural perspective, Tapu o te tangata refers to the sacred essence of our humanistic existence. This aspect of our being is what connects us to the Creator, and it is by this spiritual umbilical cord attached to a higher source that we can enhance our individual autonomy, self-sufficiency, and divine authority. The expression of Tapu o te tangata is reflected in these same principles, alongside decisions that concern the way social work fulfils its cultural obligations premised on spiritual knowledge and seeking truth. There are three focus points for making meaning and understanding the role of Tapu o te tangata in social work: A restorative approach, a collaborative approach, and a spiritually responsive approach to social work. The existential manifestation of Māori cultural concepts can help social work practitioners engage in respectful and culturally appropriate modes for healing from trauma and social justice regardless of one's individuality. Kaupapa Māori theory validates spiritually responsive, collaborative, and restorative principles through the praxis of thinking, being, and doing. That is, Tapu o te tangata authenticates a Māori worldview of spirituality (ontology), its forms of knowing (epistemology), and principled approaches to practice (methodology). There is a transformative and strengths-based purpose towards enhancing the spiritual dimension of social work research and education, especially where experiences of the world are actualised from an Indigenous perspective. This chapter will therefore unpack the philosophy of Tapu o te tangata and Māori spiritual concepts as they relate to collaboration, restoration, and spiritual responsiveness within social works' contemporary discourse and practice theories.