Ethical sentences are being expressed in two compositional and declarative forms. In the compositional sentences, an ethical behavior, trait, or goal is considered as the focus of order and prohibition. In the declarative ones, the same affairs turn into the subject and they will be judged by a valuable or necessary concept. The concepts such as good, bad, correct, incorrect, ought to and ought not are containers of ethical propositions which are called “ethical concepts”. In addition, the concepts of perfection and desirability are embedded in the concept of ethical value; therefore, unlike the unrealistic-oriented viewpoints, because of objectivity of perfection, the ethical values are objective affairs. According to the concepts of duty and responsibility and their relation with value, one can consider all voluntary affairs of ethical actions, traits, and goals as ethical valuation. This is because of involvement of free will in ethical duties and with the relation between values and ethical duties, every voluntary affair will become the subject of judgment