value (n.) Look up value at Dictionary.com
c. 1300, "price equal to the intrinsic worth of a thing;" late 14c., "degree to which something is useful or estimable," from Old French value "worth, price, moral worth; standing, reputation" (13c.), noun use of fem. past participle of valoir "be worth," from Latin valere "be strong, be well; be of value, be worth" (see valiant). The meaning "social principle" is attested from 1918, supposedly borrowed from the language of painting. Value judgment (1889) is a loan-translation of German Werturteil.
value (v.) Look up value at Dictionary.com
mid-15c., "estimate the value of," also "think highly of," probably from value (n.). Related: Valued, valuing.