In this contribution we present a new approach to the conceptualization of value and values, which we will apply to the study of autonomous artificial systems and intelligent hybrid systems. When asking about the relationship between “values” and “things” (actions, decisions, behaviors, artifacts, etc.), we assume that values do not occur outside of things, but in “imbrication” with them in a framework of particular circumstances, which are expressed as an axiological field of presence. We call “value relationship” this relationship of imbrication. In this relationship, values are offered as “mediations” between the thing and the circumstance. The presence of value requires the necessary combination of two different dimensions of valuation, or action of valuing, which we call “estimative dimension” and “evaluative dimension”, which refer, respectively, to the degree of “importance” and the degree of “realization” of the valued requirements of the circumstance through the assessable qualities of the thing. After presenting the elements of our approach, we will formalize and operationalize them, taking as a particular case of an axiological field of presence an abstract vector space, endowed with the necessary metric elements to quantitatively describe the relationships between them. This will allow us to approach the “value alignment” problem in autonomous artificial systems and intelligent hybrid systems from a quantitative perspective.