Spontaneous bacterial peritonitis is a common infection in patients with cirrhosis caused by bacteria translocating from the intestine into the ascitic fluid through the lymphatic system or bloodstream. It is diagnosed when ascitic fluid shows a neutrophil count over 250 cells/uL and culture grows bacteria. Treatment involves early administration of broad-spectrum antibiotics like cefotaxime for 5 days. Adjuvant therapies with albumin and discontinuing beta-blockers may improve outcomes in patients with renal dysfunction or jaundice. Long-term antibiotic prophylaxis can prevent recurrent infections.