The paper is based on the analysis of G. Simmel's book The Philosophy of Mo
ney (1900). It focuses on Simmel's interpretation of economical and macroso
ciological issues based on the philosophical conception of money, which sym
bolizes the whole value world of modern culture. It sheds light first of al
l on Simmel's aesthetical perspective and his applying aesthetical categori
es of detachment and analogy to show the parallels between the economical a
nd spiritual spheres, especially between the development of monetary econom
y and the tendency to individualization, intellectualization, and to opposi
ng the objective and the subjective in modern culture. In conclusion it sho
ws how Simmel's fundamental ideas and attitudes combine in his reconstructi
on of modern way of life.