The work of the Danish sociologist O. Bjerg is among the few in recent years, which discusses the issues related to what money is in the modern world, what are its essence and origin. The book’s focus is on a philosophical approach to understanding the role of money in modern society and economy. The author of this book believes that mainstream economists have not yet been able to offer a universal theory of money, and that it is necessary to use other methodological approaches to determine what money is. In his book, Bjerg aims to formulate an original philosophical theory of money, with which he proposes to solve numerous problems of monetary theory with the help of philosophical concepts and categories. The book has a huge creative potential, motivating researchers to use the philosophical approach proposed by the author for the knowledge of money as an economic phenomenon.