What is that we value?

My son Rohit sent me this poem-

SMART

My dad gave me one dollar bill, 'Cause I'm his smartest son,
And I swapped it for two shiny quarters, 'Cause two is more than one!

And then i took the quarters And traded them to Lou For three dimes

i guess he don't know that three is m0re than two!

Just them, along came old blind Bates And just 'cause he can't see

He gave me four nickels for my three dimes, And four is more than three!

And i took the nickels to Hiram Coombs Down at the seed-feed store, and the fool gave me five pennies for them,

And five is more than four!

And then i went and showed my dad, and he go red in the cheeks And closed his eyes and shook his head- Too proud of me to speak!

-Shel Silverstein