Economy and Theology: Cusanus's Theory of Value, a study from the field of the history of philosophy, responds to the present-day interest in what is referred to as economic theology. This study aims to show that value (valor), one of the fundamental concepts of contemporary philosophy and economics, has its genealogy in the thought of Nicholas of Cusa. Starting from the economic context (the concept of price/pretium), Cusanus proposes the theory of value that, on the one hand, is objectively rooted in the Divine act of creation (God as the Minter) and, on the other hand, requires reading by human beings (human mind as a banker). While this theory appears in Cusanus’s late work The Bowling-Game, it is underpinned by his theory of knowledge, theory of human beings and human cognition against the background of his vision of the universe. Thus, the aim of the book is to try to answer the question about the role and tasks of human beings as a principal player in economic and social game. This description of human position emerges from the creative tension between human philosophical and theological reflection and certain economic solutions.