To begin with, we must define what is valuable. It seems that a worthwhile definition of value would be one which could be applied universally to beings capable of experiencing it—in other words, conscious beings. Such a being should possess the faculty of desire and will: this enables him to seek out particular objects or activities, and to avoid others.
One might say that value is the object of desire and aversion. It is for this reason that human beings are able to transcend the narrow confines of their individual lives, and aspire towards the infinite.
We recognize that there exists a realm far beyond our own experience, but one which we may nevertheless desire to understand.