The ontological place of the values lies not only in the subject or the object, but rather in the relation and interaction between the two. Value is a notion which expresses the emotional and volitional relationship between the subject (the soul) and the (material or spiritual) object. The difference between value and reality can be discerned in the following points: The values are something which is ideal, but not real. The values have validity. The real being does not have validity, but exists. Moreover, value has a regulating and deontological character, which reality does not possess. The axiological order has also a polar and hierarchical structure. Values do not change with the objects, in which they are manifested. The difference between value and reality does not imply their separation. «To be different» does not mean «to be separate». Values correspond to innate predispositions within human nature and are visible within real cultural goods, in which they are materialized and realized.