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Synopsis Philosophical Foundations of the Sikh Value System is a systematised and organised approach into a hierarchy, thereby evolving a Sikh Value System. Its every aspect has been elucidated by giving quotations from the Sikh scriptures. The book throws a flood of light on the conception of values and covers various aspects of it. Explaining the epistemological dimension of the theory of value generally and the Sikh values particularly, the author has made clear the Gurus' views on metaphysics and relationship of jiva with the ultimate reality and phenomenal world. Expounding that the Sikh value system is of the nature of axiological absolutism in which the ultimate value, God is the basis of all other values-the pathways for attainment of Him, the author analyses the significant concepts of Nam, Gurshabad, Gurmantra and Namyoga. The book culminates with a note that the values are operative in the Sikh way of life and Sikh social institutions.