The sensory system enables the recognition and categorization of objects, allowing us to interpret the surrounding environment and guide our actions. Beyond this initial stage of sensory processing lies another level, where sensory representations are evaluated based on their biological significance. At this level, sensory representations give rise to value-based judgments, emotional responses, and motivational regulation, which in turn lead to decision-making and behavioral responses. Understanding sensory stimuli on the basis of their biological significance requires different computational frameworks distinct from those used for object identification—a transformation from recognizing surface attributes to evaluating deeper, context-dependent, and biologically grounded meaning. This deeper level of processing reflects the essence of “deep Shitsukan.” Despite its importance for adaptive behavior, this neural transformation remains poorly understood. This chapter reviews the neural mechanisms underlying object perception in both vision and olfaction, focusing on how the brain recognizes and categorizes sensory inputs. We then move beyond this surface-level object perception to explore how the brain derives biological meaning—such as value judgments—from these sensory representations. Finally, we discuss open questions and future directions for understanding how the brain transforms perception to value-based decisions.