Awareness of mortality is one of the key aspects of human existence. Death goes beyond the boundary of knowledge, mortality. However, it is actually experienced by man as something inevitable. Death is a fact – the end of life, and the experience of mortality is one of the borderline situations. In the essay, the author puts forward the thesis that the experience of mortality has a significant impact on the human understanding of values. Attitudes towards death be it fear, resignation, indifference, fascination, mourning, sadness, despair after the loss of a loved one, or the desire for death, indicate the wealth of the world of value of axiological experience. The attitude of the person towards death, in some sense, is a test of our humanity, the principal value to which we refer most often. The author of the essay adopts the position of axiological relationalism (or axiological structurism), it implies that values are independent of the subject, they form a network of relational connections, but they are in a significant way connected with culture. The study of these connections: 1) with the world of people, 2) world of things, 3) internal relations that take place between values, allows us to get to know the complex structure of the world of values. In the article, the author analyzes in what sense mortality influences human understanding of values.