I haven't played in a while. I found this info from 2014 where Estild has missing spirit points counting against maneuver rolls:

https://gswiki.play.net/Standard_man...ll/saved_posts
The spirit penalty for AS/DS is based upon a percent of your missing spirit, so increasing your maximum spirit (through enhancives) does increase the amount of spirit you can lose before you see a penalty. However, for the maneuver penalty, it does not. Any spirit loss is a penalty, and the more that's missing, the higher the penalty. Voln Clerics do have an advantage in regaining spirit to offset the penalty, but that's just a part of societies in general, where they offer different advantages/disadvantages for players to pick between.

GameMaster Estild
But then there's an SMR version 2 by Konacon that lists a bunch of factors and spirit is never mentioned. Anyone know what the status is? If you're down a few spirit are you getting a penalty against maneuvers?