The document discusses Max Scheler's hierarchy of values, which categorizes values into different levels. The highest values are those relating to spirituality and holiness. Lower values include vital values connected to well-being and sensory values relating to ego. All values only become meaningful when practiced. Determination is needed to develop values, as it allows one to make sacrifices to acquire values. Freedom allows us to choose between good and evil values, with higher spiritual values being good and lower sensory values relating to ego being potentially evil.