The historical context is that of trying to define what in a state should set it apart from both the 3rd Reich and the DDR.
Otherwise, tends to represent "the encompassing scope of all laws" vs "the interactions of a single law."
The "the spirit of the law" tends to be more like: "what did we believe the law was supposed to do vs what does it actually result in if you're a rules lawyer."
Games have a lot of that with little oversight, legal laws tend to get publicly challenged. We made a rule where all the miniatures have to stand in squares, except now all anybody does is abuse the facing and distance rules.
[1] https://german.stackexchange.com/questions/30384/what-s-the-...