According to the divine economy theory the origin of value has to do with the subjective identification of value!
Undeniably, a thing has value because someone subjectively values it. Also we know that a thing does not have value inherently, but rather, it is identified as valuable so long as it is deemed as such by at least one human being. In other words, economics only exists because humans exist.
The subjective identification of value is more than meets the eye! A thing is valuable because it is beautiful to someone, or because it makes someone feel more powerful, or because it satisfies someone's need for an everlasting quality. Subjectively we each determine what qualities attract our attention and cause us to take action to acquire things that reflect those qualities.
Subjectively we choose which attributes or names of God are most attractive to us. Those things that possess these qualities are valued by us and those things that possess more of these qualities are ranked higher than those that possess less of these qualities.
It is only befitting that the origin of all value is subjective since we have free will; and it is befitting that we are ultimately attracted to the names and attributes of God since we are "created in His Image."
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