Money, and therefore value, can be anything. Early on in Europe, and in other places, cattle and livestock in general were used as a means of economic exchange. Each head of cattle, or caput, had a certain value, which eventually gave rise to the term “capital”, still used today. But other cultures used other “things” as valuables to be exchanged: Soap, cocoa beans, elephant tail hairs, entire elephants, grain, animal skins, fishhooks, feathers, tea tobacco, bird claws, bear teeth, sacks of grain or beads. In the end, it’s all about what people agree and accept has value.