The miracle in its Catholic theological conception and in the health sciences represent a cure that cannot be explained by the natural laws promoted by God. In Protestant theology, on the other hand, the miracle can be something improbable, it can even be explained and it also has its origin in God. In spiritualist theology (Spiritism, Umbanda and Candomblé), miracles are events that are within the natural laws of each of these religions and depend of God and the merit of each person. In all of them, the miracle represents a way of getting away from death, either by healing or by finding meaning in illness. In this sense, the miracle establishes a conflict with death. To understand the relationship between death and the miracle for the health professionals, a phenomenological qualitative study was carried out with 17 professionals from a NICU in Brazil, belonging to different religions. The interviews were analyzed using Amadeo Giorgi's method. The following units of meaning linked to death were found: Death is the absence of a miracle, Miracle is not just survival, Miracle is the mother picking up the baby before it dies, Love is not selfish, Mothers recognize the baby's suffering, Death reduces the baby's suffering, Miracle is love, The miracle is the mother's transformation for the baby's love, Miracle is death, Miracle conditioned to gaze with the spiritual eyes. These units of meaning were described by chaplains, nurses, nursing technicians, physicians, physiotherapists, speech therapists and psychologists, 41.5% of whom were Catholics, 17.5% Evangelicals, 17.5% Spiritualists and 23.5% declared no religion. It can be concluded that mothers accept death because it reduces the baby's suffering. To do this, they need to transform their love for their child to the point of allowing it to leave, in other words, to love selflessly and this love is a miracle. In this sense, living the death is a miracle conditioned to gaze with the spiritual eyes of love.