Growing numbers of antiosocial acts such as school shootings and bombing of public buildings destroy social norms and remove peace of mind. Researches reveal that a deficit of empathy is a major cause for aggressive acts. Studies stress the importance of empathic ability which determines consideration and compassion towards other children. There are different definitions of empathy, and the areas and approaches of the study diverse according to how one defines. In this study, the nature and developmental aspect of empathy is considered. While empathy is regarded as an ability that explains one’s caring relationship with others, some link between spirituality and empathy are possible. The nature of children’s spirituality deals with one’s natural ability to go beyond him/herself. Through the experience of transcendence, a child can connect him/herself with a higher Being, God. The child demonstrates transcending ability through words, actions, and thoughts. One’s spirituality is expressed in relationships, and this relationship includes one’s relationship with God and with other persons. As consequence of transcendence, a child has a broader perspective and then the expanded scope of the child facilitates the child’s spiritual and psychological growth. From the spiritual perspective, empathy is one of God’s characters. Children who relate to God well can also relate to other people well since psychological development follows spiritual development. In this respect, children who have higher spirituality resemble God’s characters better. It was proposed that the more of the ability of spiritual transcendence develops, the greater empathic ability. From the theoretical point of view, the nature and development of spirituality has been connected with the nature and development of empathy in some degree.