Considering what we call life is a configuration/state of the Universe that has evolved to a point to be capable of labeling itself i.e. assigning a symbol to its own behavioral pattern, one could define value as any transaction of the state that reinforces that pattern. Then by definition, the only valuable thing for the pattern would be its survival. Of course, you can take issue with the definition, but I would be interested in any other definition of value that would not require introducing an external entity (outside the pattern) to asses that value e.g. God, ideological purpose, etc.