A qualitative value system is one where value is measured by qualities that are not quantifiable.  Examples of such qualities include: happiness, freedom, justice, reliability, hunger, environmental friendliness, relationships, beauty, well-being, and faith.  Since all of these values are relative and subjective, the will be different based on who is perceiving them.

Such value systems are also known as human-based or living value systems, since they are instinctive and naturally occuring in humans and many other organisms.

The opposite of a qualitative value system is a quantitative value system.

source: Andrew Welch