Value theory is something that helps us decide what things are important in life. It is basically a way of thinking about things that helps us figure out what is important to us and how we want to shape our lives. For example, if you think that helping other people is important, then you might value giving back to the community. On the other hand, if you think that taking care of yourself is important, then you might value taking time to relax and do things that make you happy. Value theory helps us decide what kind of life we want to lead and what we should prioritize.