I need a specific context for the word or else I default to the most simple definition of it being aesthetically pleasing in some way, but I recognize that beauty in a more spiritual, non-physical form is, well, "deeper". For example, I tend to get annoyed when people try to discuss aesthetic beauty in other humans and other people insist on discussing spiritual qualities as if these are the only thing that matter. Yes, the inner qualities are more significant, but the external is still real and can be acknowledged too.
Generally though, whether physical or spiritual, anything that moves you to feel (I don't want to say positive, because something about things like sadness can be beautiful too) and seems to emanate value in its mere existence (not for utilitarian purposes). It inspires awe and gratitude, which is why I think negative things can have a beautiful aspect at times. They reveal something beautiful anyway.