Values embedded in language learning materials may be interpreted differently by learners from diverse cultural backgrounds, raising questions about how common values should be selected, organized, and contextualized in teaching Indonesian to foreign speakers. This study examines common values in Indonesian language learning materials for foreign speakers from an axiological perspective, focusing on value selection, gradation, and meaningfulness. A qualitative conceptual approach was employed through a conceptual literature review of studies on axiology, intercultural language education, values in language teaching materials, and Indonesian language learning for foreign speakers, primarily published between 2019 and 2024 and supplemented by relevant theoretical sources. The findings indicate that respect, honesty, empathy, responsibility, and justice are frequently identified as values with relatively broad relevance across cultural contexts, whereas gotong royong and social harmony are more closely embedded in particular cultural settings and therefore require contextualization. These findings demonstrate that values in language learning materials should not be regarded as fixed or universally applicable constructs, but as dynamic meanings subject to intercultural interpretation and negotiation. Accordingly, value-based Indonesian language learning for foreign speakers should adopt a dialogic, reflective, and culturally responsive approach