The theory of mentally-posited perceptions is an innovation of M.H. Tabatabaee which, despite its relation with the background of philosophical discussions in the Islamic world, is an innovative idea of its kind. This essay attempts to investigate axiological perspective of Tabatabaee in the frame of some questions related to that realm. Ontological status of the value, the relation between the value and the fact, the mode of producing values, and values being absolute or relative will be investigated.
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