The aim of this article is to introduce and examine the concept of the “spirit of luxury.” Accordingly, we commence by delineating the philosophical idea of luxury, emphasizing its discursive meaning, and contemplating its earliest historical and etymological origins. We continue through the eighteenth and nineteenth centuries by means of a discussion of the philosophical, political, and economic writings of David Hume, Karl Marx, Thorstein Veblen, Émile Louis Victor Laveleye, and Werner Sombart. Employing Sombart’s sociological work on the spirit of (...) capitalism, we advance and elaborate on the notion of the spirit of luxury. Offering a “Sombartian” account of recent luxury research, specifically the core contributions to this special issue of Cultural Politics, we conclude by critically assessing the concepts of luxury, spirit, and capitalism. (shrink)