To complete the explanation of love a theory of persons is developed. Sartre is used as a starting point, but his concepts are significantly developed and altered. A theory of persons as valuing beings is used to explain the relationship of love to its person-object.

The study is an examination of the nature of love between persons and proceeds by exploring the concepts developed by Plato, Scheler, Sartre, and Gabriel Taylor. The possibilities that love is an emotion, a feeling, or a desire are considered. All these possibilities are rejected. Love cannot be categorized as any of them.

A new notion of perception-valuation is introduced to explain the experience of the lover. The central role of valuation in love is used to explore the possibility of justifying love.

The theory of Gabriel Taylor is compared to the current theory of love as valuation. Taylor's theory is found wanting in various respects.