What premise motivates Dagny's comment to Galt, in Atlas Shrugged: "We never had to take any of it seriously, did we?'' In The Fountainhead, why doesn't Dominique want a career? Why do some people opt to hoard money for retirement rather than pursue a business dream-while others take calculated risks to make their values a reality? Each of these concretes is caused by certain metaphysical value-judgments. This lecture explains the essence of such judgments, and the crucial role they play in all areas of life, from one's attitude toward justice to one's enjoyment of everyday activities.