If beings are grasped as will to power, the should which is supposed to hang suspended over them, against which they might be measured, becomes superfluous. If life itself is will to power, it is itself the ground, principium, of valuation. Then a should does not determine being. Being determines a should. When we talk of values we are speaking under the inspiration or optics of life: life itself compels us to set up values; life itself values through us whenever we posit values.

p. 32 - Nietzsche (1961)