First of all, we must define what is meant by values. This means that value belongs to the object, but must be recognized by the subject. The second point discussed in the theory of Axiology is the determination of value. Thus, there are requisites for both subject and object in order for value to be actualized. The requisites for the object are known as the essence of value.
Desires exist to realize purpose, so value is connected to purpose.
The essence of value, then, consists of the purpose of creation of the object, and the harmony between paired elements existing in the object centered on the purpose of creation. For example, the purpose of a flower arrangement is beauty, and the essence of value of a flower arrangement consists of that purpose and how well that purpose is fulfilled through the harmony between its various elements, such as colors, shapes, fragrances, etc. In the case of a flower arrangement, the subject must desire something beautiful, notice the flower arrangement as a possible object to fulfill that desire, and then appreciate the harmony of colors, etc. within the arrangement. If these conditions are met then the potential value of the flower arrangement becomes actual. On the other hand, if the person is not looking for something beautiful but rather wants transportation to the airport immediately, the most well prepared flower arrangement will remain a source of potential value until another subject comes along.