  Section 8 will be the final part of this article, and will focus on McTaggart’s views on ethics. I will discuss McTaggart’s views on the nature of intrinsic value, focusing on the questions of to what ontological category the bearers of intrinsic value belong and what kinds of features determine the intrinsic value of these entities.  I will also discuss McTaggart’s views on love, the emotion that he accords the highest place in his ethical system.