According to Fichte, these are the key aspects of Spirit:  it involves interest and pleasure that is not practical (it is aesthetic and disinterested), it ruptures a transcendental horizon, it is the union of subject and object in that it is generated by an object (an alterity) in the subject, on one end, and, on the other, its transmission creates a subject in that it opens up a new capacity for freedom in someone, which is to say a new awareness of that capacity in that person.   The Great Labor involves all of these.