Intensive Care Unit (ICU) and Emergency Department (ED) nurses experienced unprecedented moral distress (MD) during the COVID-19 pandemic (
1,
2). In these situations, nurses faced challenges such as a lack of safety protocols, inadequate personal protective equipment, shortages of ventilators, a sense of responsibility amidst uncontrolled spread and infection, limited or absent patient family visits, physical and psychological exhaustion, and fear of infecting themselves and their families while caring for critically ill and emergency patients (
3-
5). Under these circumstances, MD can affect nurses’ personal and professional lives (
6). The experience of MD is associated with consequences such as lack of sleep, loss of appetite, feelings of worthlessness, nightmares, palpitations, changes in physical function, and headaches (
7-
9). Following the experience of MD, nurses may reduce the quality of their care or even avoid caring for patients in severe cases (
10,
11). As a result, MD may lower job performance, job satisfaction, and resilience, potentially leading to burnout and leaving the profession (
9,
12).
Research has shown that, during the COVID-19 pandemic, spiritual and moral factors are associated with job adjustment and mental health (
13,
14). In stressful situations, spirituality can be a source of comfort, support, and meaning, helping to reduce anxiety and promote mental health (
15,
16). Employees with higher moral intelligence (MQ) can distinguish right from wrong (
17). Consequently, MQ and spirituality can be related to professional performance, resilience, and anger management (
15,
18,
19). The results of a study indicated that participants’ MD had a significant positive relationship with spiritual intelligence (
20). However, another study showed that spiritual well-being was not associated with MD (
21).
Most Iranian nurses are Muslim, have strong spiritual beliefs, and consider serving during the COVID-19 pandemic as an act of worship. Besides issues such as the lack of resources (e.g., medicine and hospital equipment) and the shortage of nursing staff in ICUs and EDs, specific personal characteristics are also among the main issues in service provision. The discrepancy in some evidence regarding the relationship between MD and spirituality highlights a knowledge gap in this area.