The article focuses on the ontological aspects of the being ethics. Ethical knowledge as the fundamental mechanism for the reproduction of human being-together is implemented in universals such as values, norms, and customs. These structural elements of ethics, therefore, are responsible for the reproduction and translation of the coherence mechanisms of human co-existence both at the individual and social levels.It has been revealed that among all ethical universals, each element is focused on its functional predetermination. However, it is values that play a special role in the formation of human co-existence and the realization of the spiritual potential of the individual as well. In its historical perspective, the problem of values is formulated in the framework of the ancient tradition as the “philosophy of values” (axiology). A “philosophy of values” or ethics arises as a doctrine of good manners, that is, mechanisms and methods of forming a harmonious social personality and harmonious social relations.Socrates, like Plato, equates value with good. Good, in turn, is correlated by philosophers with the knowledge that forms our virtues. Therefore, the main thing for a person, according to most ancient philosophers, is the spiritual state of a person, his virtues, which are the essence of the human happiness condition. In this regard, the good cannot be defined as pleasure, because there are bad pleasures. One cannot call good that only benefits, because the same can harm another person. Good is what improves the inner nature of human.The sacred nature of value, its relation to transcendental being indicates that this phenomenon is a carrier of meanings. Meanings, essence, truth is that which fills, directs and organizes human being-together. Therefore, on the one hand, the ontological purpose of value is to fill a person with meanings, and thus, on the other hand, to form his involvement in co-existence, the common good. This task of values reflects their nature, in which these ethical universals (values-benefits, values-goals, self-worth), on the one hand, reveal the nature of the ontology of being (and this is its difference from non-existence), and on the other, reflect the existential potential of a person. It is about spiritual values.The mystery of this ethical element is that the nature of spiritual values, their assimilation and development exclude any manifestation of consumerism, appropriation, selfishness. Good cannot be only for me, cannot be personal, useful, cannot be relative. Good cannot be manipulated, cannot be used. Therefore, reflecting the essence, meaning, goals of human life, spiritual values cannot be a means of evaluation, that is, an instrument for achieving lofty goals. Value and appreciation is a binary opposition that reflects the pole aspects of life and existence. Otherwise, it is no longer a question of good, but of its simulations, which lead to the predominance and prosperity of evil - their own mercantile interests, goals, selfish aspirations, and hence the suffering of others.Spiritual values need internalization of their experience. Therefore, the way to reach the values-goals can only be an intuitive immersion (in meaning, essence), unity and involvement in this experience. As a result, there is a feeling of inner fullness, realization, happiness. So, it is in this immersion, acceptance, completeness, that our personal experience of harmonious being is laid, together, an order is formed that determines the contribution of each of us in realizing the value of the common good, being We. Thus, reflecting the meaning, goals of human existence, spiritual values cannot be means of human life, creativity, realization, that is, an assessment tool. Their metaphysical purpose requires going beyond pragmatic perception, liberation from the consumer desire to colonize the world around me.