The Spirit of the Game is soccer's value system.  The Spirit starts with an assumption that every participant and spectator cares deeply about the sport and will put "the Good of the Game" ahead of self-interest and competitiveness.

One of the most common expressions of the Spirit of the Game is to promote the safety, equality and enjoyment of the game.  The consideration of safety is that players may play the game without risking their physical well-being or having to harm anyone else. Equality means that each team may benefit from fair, impartial treatment under the Laws, equal playing conditions on the field, and equal opportunity to compete.  The game also should permit participants and observers to enjoy the esthetic pleasures of athletic competition, the display of skill, artistry and creativity, and the drama and ceremony of the game.

Fair Play is a key component of the Spirit of the Game.  Another consideration that runs throughout the Laws and Spirit of the Game is sporting behavior, which embodies such human values as the golden rule, respect for the opponents and oneself, honesty, teamwork, discipline and courage.  The FIFA Code of Conduct offers a prescribed set of behaviors that implement these values.  The Olympic values, including the value of skill, athletic ability and full effort, are essential to the game.  Behavioral guides from elsewhere also may have desirable, applicable rules.

One of the most basic aspects of the Spirit of the Game is knowledge of and respect for the Laws of the Game.  The Spirit is intertwined, both as cause and effect, with the Laws.  Some Laws establish the conditions of safety, equality and enjoyment.  Some Laws impose limits on movement and play, creating the challenges of playing the game.  And finally, other Laws impose sanctions for transgressions against either the Laws or the Spirit of the Game.

Finally, the Spirit of the Game rests on always acknowledging that soccer is, after all, a game; It is only a game, and life goes on after it is over, but while the game proceeds, many of life's normal rules and external standards are suspended in favor of the Laws and Spirit of the Game.

An excellent philosophical discussion of the nature of sport and the issues that define the Spirit of the Game can be found in the landmark book Homo Ludens: A Study of the Play Element in Culture by Johan Huizinga.
 
 

Football's Code of Conduct  For the good of the game, always: 1.  Play to Win 2.  Play Fair 3.  Observe the Laws of the Game 4.  Respect Opponents, Teammates, Referees, Officials and  Spectators 5.  Accept Defeat with Dignity 6.  Promote the Interests of Football 7.  Reject Corruption, Drugs, Racism, Violence and other Dangers to our Sport 8.  Help Others to Resist Corrupting Pressures 9.  Denounce Those who Attempt to Discredit our Sport 10.  Honour Those who Defend Football's Good Reputation   from FIFA Magazine, August, 1997

The Olympic Values The Olympic Flame During the ancient Olympic Games, a sacred flame was lit from the sun’s rays at Olympia, and stayed lit until the Games were completed. This flame represented the endeavor for protection and struggle for victory.  It was first introduced into the modern Olympics at the 1928 Amsterdam Games. Since then, the flame has come to symbolize the light of spirit, knowledge, and life. The Olympic Oath In the name of all competitors, I promise that we shall take part in these Olympic Games, respecting and abiding by the rules that govern them, in the true spirit of sportsmanship, for the glory of sport and the honor of our teams. The Olympic Motto Citius, Altus, Fortius Latin, for "Swifter, Higher, Stronger. "  Baron Pierre de Coubertin, father of the modern Olympics, borrowed the motto and applied it to describe the goals of great athletes all over the World. The Olympic Creed The most important thing in the Olympic Games is not to win but to take part, just as the most important thing in life is not the triumph, but the struggle. The essential thing is not to have conquered, but to have fought well. from the Olympic charter