Abstract: Legal benefits have the functions of legislative critique and explanation; they can, should, and need to exist. At present, the academia's criticism of the abstraction and spirituality of legal interests has the problems of improper premise, circular argumentation and abstraction of legal interest, spiritual understanding and whether criminal law should protect the relationship between abstraction and spirituality. Only by completing the rational modeling of the legalization of abstraction and spirituality can we rationally understand the theory of legal interest and realize the justice of criminal law punishment. Even if the criminal law improperly protects certain abstract and spiritual benefits, it can only prove that the legal criticism function of legal interests needs to be further developed. If the meanings of "abstract" and "concrete" are understood from two levels-external form and internal content, the abstraction of criminal law benefits is not the only case. Legitimacy of crimes such as insult and defamation has already shown that certain spiritual benefits are worthy of criminal law protection.