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The phenomenon of Kanda Pat's spiritual commodification in Bali tourism healing is an interesting thing to look at. On the one hand, Kanda Pat in Balinese society is still a local belief, but there is also a brand that is used as a modern spiritual healing brand. The purpose of this study is to reveal the occurrence of commodification, the form of commodification, and its implications. The approach used in this study is the study of culture with a theoretical foundation based on a critical paradigm. This study reveals the causal phenomena of spiritual commodification, namely commodification requires changes in merchandise of commodities through the packaging of spiritual elements with high image values. The form of spiritual commodification includes all forms of spiritual means and practices that are packaged in such a way as to be of economic value, and in particular in this study, the spiritual Kanda Pat. The implication of Kanda Pat's spiritual commodification is the strengthening of Kanda Pat's spiritual existence, spiritual healing service competition, reproduction of local spiritual discourse, and the trend of spirituality in Bali as an international tourist destination.