The Spirit of Understanding is the ability to understand concepts and see relationships between them. It is the speed with which you process things, events, situations and circumstances, versus the speed with which you respond to those situations. It is also your level of apprehension and comprehension. The Bible says the Queen of Sheba came with hard questions to test the wisdom of Solomon, but nothing was too hard for the King. (1 Kings 10:3 Solomon answered all her questions; nothing was too hard for the king to explain to her). What she thought to be the most difficult questions for any mind to comprehend was too easy for Solomon to answer. When the Spirit of understanding is working in your life, you will see and understand differently, you will function in a realm unknown to the natural man, a realm of light and a greater glory, a realm above the base level which everybody is accustomed to, a realm of the gods.
The Bible says, King Nebuchadnezzar tested the wisdom of the four Hebrew boys with that of the wisest men in Babylon, and it was discovered that the Hebrew boys were ten times better than all the wise men of Babylon. (Daniel 1:20 And in all matters of wisdom and understanding, that the king inquired of them, he found them ten times better than all the magicians and astrologers that were in all his realm ). The Spirit of understanding separated them from the elite and they became rulers over the elite of their day. This Spirit caused them to be smarter than everyone, Hallelujah. Boy I'm ten times better than the natural man, we ain’t the same. ( Proverbs 4:7 Wisdom is the principal thing; therefore get wisdom: and with all thy getting get understanding )