I just found this quote while reading about this album and really liked it:
(To Steven Wilson): 'Elaborate on what spirituality means to you.'
(Steven Wilson): 'In this context, spirituality means something that comes directly from the heart or soul without any kind of intellectual process getting in the way. When you bring in a jazz musician or any soloist used to improvisation, ideally you say “I want you to say something here. Speak in the voice of your instrument and tell us a story.” By their nature, jazz musicians don’t intellectualize what they play beforehand, and for me, that’s what makes their contributions more spiritual. That’s what I love most about jazz. It’s almost like there’s no barrier in place between you and the voice of the instrument or performer. That’s something that’s been lacking for me in a lot of my work over the last 10 years. I didn’t really go there previously because it’s not something I’m good at. I’m not a great improviser. I’m more of an architect. I like to plan things out and structure them, and then put them together. With Grace for Drowning, I was moving into the next phase of my creativity, which is a balance between me as a producer, editor or architect, and being able to draw on musicians that are more spiritual in how they approach music.
I suppose as a catch-all, you could say “spiritual” just means “done for the right reasons.” What I mean by that is there is no attempt on this album to fit the music into a specific market or genre, or appeal to the existing base, managers or record companies. I’m not suggesting I’ve ever done that, because I’m pretty much incapable of doing that. [laughs] I think I have a willful streak in me in that whatever I do, I have to do it in a way that ultimately pleases me. So, being spiritual in that sense is a need to get in touch with my own soul to fulfill my own creative needs.
The music industry is full of people that are clearly not being fulfilled by their work. They do things for reasons that are perhaps different from when they started or when they first fell in love with the whole creative process. There are plenty of people doing it for the same reason as when they fell in love with music—I’m not suggesting I’m unique in that respect. But the industry all too often crushes people into thinking they have to make music to please other people. That situation is the antithesis of spiritual music. The bottom line is spirituality means something that touches you and can touch other people as well. It’s the idea that art is a kind of mirror. You create something in a very selfish way and then when you release it into the world, it becomes a mirror. If other people see themselves reflected back in what you’re doing, then there is a sense of touching people. Touching people means making people understand that they’re not alone in feeling the emotions they’re feeling. In that sense, spiritual music is about making people feel they are part of a collective consciousness. None of the things we feel in this world are unique to us, no matter how bad or good they may feel.'
http://www.innerviews.org/inner/wilson.html