Making Spirituality manifest would initially mean being more aware of our own actions. We need to examine ourselves minutely. Where it strikes us that the magnifying glass itself and not what we are looking at is important, we are recognizing our own abilities, our own power within a situation. When anything is magnified in a dream it is being brought to our attention. To be using a magnifying glass indicates that we should be making what we are looking at conscious. It needs to be made part of our everyday working life and we do have the power to create something out of the material that we have. You might also like to consult the entry for Lens.
If you dream you are looking at things through a magnifying glass this is a warning that you are looking at things in a wrong or distorted way and should reevaluate your problems as you may be magnifying them; making mountains out of mole hills. If the glass you are using is a help to you in your dream it means that you will soon see your material wealth increase.