Value is what one will do without to get. Labor may be essential to creation of value, but the direction of that labor, the organization of joint labor, the talent, skill, and diligence with which the labor is done, all determine what other commodities I will do without in order to have the one at hand. "Value" is thus nothing more than a reification of preference. It does not "come from" anything. It arises by observation of the choices made. What amazes me is why this simple fact is not obvious.