This document discusses the concept of values. It defines tangible values as material possessions and intangible values as non-material qualities like love, freedom and integrity. While tangible values require money, intangible values are free and lasting. The document argues intangible values are more important as they can be obtained by anyone regardless of wealth. It specifically highlights five common intangible values: love, respect, honesty, trustworthiness and caring, saying these help people feel better about themselves and develop good character. Each value is then discussed in more detail through questions about how it is shown and why it is important.