Spirit is the amount of damage your special attacks do. An example is Renamon's Spirit shards finisher. Wisdom is the chance for you to evade magic attacks along with how often you hit with yours. Wisdom is the "speed" for spirit as speed is to strength.
one more, wisdom affect how much healing techniques will heal you :) credit to ChaosBeelzemon --- Want to know 5 fact/reason why Beelzemon is the coolest Digimon ever exist ? See my Quote at my profile. Cause text limitation :)