The aim of the article is to consider some theoretical and conceptual fundamentals from the position of the social, psychological, philosophical, pedagogic, economic sciences and understanding the mentality as an original base for the accumulation of knowledge in the amount of “intellectual capital”, which gives a high result of human harmony, combining the material and spiritual and becomes the driving force of updating, reformation in the economic and cultural potential of the nation.Research methodology. The research is based on the cultural methods, in particular analysis, synthetic, hermeneutic, which made it possible to separate and analyze modern social and economical theories of intelligence, which reveal the abstract and philosophical understanding of the idea of intelligence and practically demonstrate its importance for the development of society, personality, international integration.Results. It is determined that the intellectual and spiritual culture of the personality is considered as a social and cultural and spiritual phenomenon at the same time: it describes the system of those personally significant properties and qualities that are related to the orientation of the personality on the intellectual and spiritual values of mankind and show the ways of being in culture.Novelty. An attempt is made to generalize some fundamentals of the scientific principles, which are concerned with the issue of intellectual and spiritual development of students of higher education, in particular the nation and in Ukrainian and foreign historiography in general.The practical importance. This article can be used to develop the lectures of different types in order to comprehend deeper the contemporary understanding of the categories of intelligence, spirituality, culture, etc. in the related concepts.Key words: intellectual and spiritual culture, mentality, the intellectuals, intellectual, intellectual capital, spirituality, spiritual aristocracy, spiritual power, culture.