According to Naval Ravikant, values are behaviours or habits of yours that you are not willing to compromise on.
“Foundational values to me are things that I’ve looked at very, very carefully about myself and I’ve deliberately chosen and said, “You know what, this is a habit. This is a way of life. I’m not going to compromise on it. I’m going to stay this way forever. I don’t want to live life any other way.”