Perfectionists adopt these three principles in deciding which values are higher and which are lower in different types of values: $(1)$ internal and external value, $(2)$ productive and unproductive value and $(3)$ physical and intangible value.
The explanation of physical value and intangible value is as follows:
$1.$ Material Value: Material value is that which helps in attaining material happiness.
The objects that a human being can know or enjoy through his five senses $($auditory, olfactory, tactile, sensory and olfactory$)$ are physical.
Man enjoys sensual pleasures $($words, touch, form, taste and smell$)$ by consuming material objects.
This type of happiness is called 'material happiness'.
The thing that man chooses for material happiness is the material value of the thing.
For example, food has material value, because by consuming it, human beings get material happiness of taste.
The audio$-$visual equipment of entertainment has a material value, because by consuming it, human beings attain the material happiness of the eyes and the senses.
There is a physical value of physical well$-$being, economic well$-$being, political stability, and so on. Because it removes obstacles to material happiness.
Thus, the value of what directly or indirectly contributes to the attainment of material happiness is material.
$2.$ Intangible Value: There are two main components of a person's personality$: (1)$ physical component and $(2)$ conscious component.
Just as a person's body is high$-$low, thick$-$thin or heavy$-$light, so is one's level of consciousness elevated or low.
The human qualities of a person are evaluated not on the basis of his body but on the level of his consciousness.
The body of a person is physical and his consciousness is immaterial.
Human thoughts, feelings and attitudes are intangible facts concerning the consciousness of a person.
The thing that man chooses for his consciousness $($for self$-$satisfaction$)$ is the intangible value of the thing.
For example, philanthropy has an intangible value, because one chooses to do philanthropy not for material happiness but for self$-$satisfaction.
Prayer has an intangible value, because prayer does not give a person any material happiness, but his consciousness experiences a special kind of peace.
A person with a spiritual outlook on life consciously chooses material values as external values.
Because only if the human body $($mind$)$ is healthy can it live a higher kind of spiritual life.
The values of a person with a materialistic outlook on life can be physical or immaterial.
Hatred, cruelty, cruelty, etc. are the intangible values that are preferred in the materialistic way of life.
Thus, not all intangible values are spiritual.
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