Broadly speaking, values can be categorized as either material values or spiritual values. Of these two kinds, Unification Axiology deals primarily with spiritual values.
Value refers to a quality of an object that satisfies a desire of tile subject.
That is, when an object has a certain quality that satisfies a desire or a wish of the subject and which is recognized as such by the subject, then that special quality of the object is called value. In this way, in order for value to become actual, a subject must recognize the quality of the object and must appraise that quality as valuable. In order to discuss values, we need to analyze the desire of the subject. They have, therefore, tended to be weak, like a tree without roots or a building without foundation. Accordingly, existing thought systems are showing their powerlessness today in solving various social problems.