In
 this work, 20th century philosopher Dietrich von Hildebrand makes an 
attempt to provide a new foundation of ethics through a phenomenological
 analysis of the concept of value.  Value, he demonstrates, is an 
objective fact which is perceptible before analysis.  It follows that 
ethics becomes a matter responding to encountered values.  This, in 
turn, requires an analysis of the nature of will and freedom.  Virtues, 
then, exist as superactual attitudes.  Above all, this account of 
morality involves the transcending of subjectively satisfying goods in 
favor of conformity to objective, transpersonal values, a task 
handicapped by pride and concupiscence. 
In every way a landmark work, a masterpiece that no summary can do justice. While it can be read with profit by itself, its full significance is as part of von Hildebrand's lifelong work, which also includes In Defense of Purity, The Nature of Love, Graven Images, and Transformation In Christ.
 
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