In the context of many cultural and spiritual spaces in Vietnam being invested in, restored, and exploited in conjunction with tourism, heritage management cannot stop at preserving relics, maintaining festivals, or organizing superficial activities, but must aim at managing the spiritual values ​​that constitute the heritage. The case of Tran Nhan Tong's thought clearly demonstrates this requirement. As a king, thinker, and founder of the Truc Lam Yen Tu Zen sect, he left behind a system of values ​​with lasting significance for national culture, exemplified by the concepts of "living in the world and finding joy in the Dharma," "harmonizing with the world," "engagement with the world," and the connection between personal cultivation and social responsibility. However, currently, these values ​​are mainly promoted through festivals, education, media, pilgrimages, and spiritual tourism, but are not yet managed as a content object with its own structure. Approaching intangible cultural heritage, this article clarifies the basis for identifying Tran Nhan Tong's thought as a living spiritual heritage, while analyzing its current state and proposing appropriate management directions.