There's beggary in the love that can be reckoned.
What is value?
What are values?
Why do we focus on value?
Ultimately, in many ways a value is simply a point of measurement. A small stripe on a ruler or thermometer. A price, a temperature, a height, a weight. A value. A number.
But we use the word in other ways too. We talk of values that are not numbers, we use this word to collect concepts that are much harder to measure.