Material Culture: Anything paid for stuff or money related is example of material culture. Material culture is tangible, concrete, physical, quantified and can be replaced.
Non-material Culture: Values, respect, honesty, consideration, gratitude etc. are nonmaterial culture.
Values are basically morals.
Values are those which are concerned with the morals of human beings. They are either right or wrong. They guide us as to how we are supposed to behave in society.
They define, what is proper and improper for an individual in order to reach his/ her goal as per societal norms.
Non-material culture is standard of social life. Certain values which everyone has to follow in social life are honesty, respect, integrity, responsibility.