  Mally emphasizes again: “Every value corresponds to an (at least relative) ought” (SOM: 53). The foundation of moral values is the value of life: “All moral life is connected to the animalist ‘vital sphere’” (SOM: 56). E.g., a small amount of water is of particular utility value for the human being to preserve his life (15). Particular utility values of this kind are more important than a given quantity of value institutions like art, legal order, state, government or literature. Only through subjective acting on the individual’s part can utility values be created—of course within the framework of those institutions (SOM: 55). Therefore, Mally contends, there is no such thing as a universal law of morality like Immanuel Kant’s Categorical Imperative. The reason for this lies in the fact that the individual creates utility values. In the complex variety of life situations, no single rule can cover the total quantity of culture, science, religion etc. (SOM: 55).