Scrooge asks his nephew, Fred, "What reason have you to be merry? You're poor enough." This shows that Scrooge values money above everything else. He cannot imagine what could possibly make Fred happy because Fred does not have a lot of money; it's as though, for Scrooge, the only thing that could potentially make a person happy is having money, and plenty of it.
Scrooge goes on, saying that Christmas is just a "time for paying bills without money," when one realizes that one has grown a year older but no richer. Again, this makes it clear that he values money and little, or nothing, else. Fred remonstrates his uncle, claiming that "There are many things from which I might have derived good, by which I have not profited [...]." He stresses this time of year as one associated with kindness, forgiveness, charity, and fun. It's a time, he says, when people think of themselves as fellows who share the journey of life together rather than as people who are on their own individual and unrelated journeys. Fred, then, values things that cannot be bought or sold: love and kindness, gratitude and joy. Scrooge scoffs at Fred's reason for marrying, love, even calling it ridiculous too. Fred values people and the relationships he has with them—even his persnickety and rude uncle—whereas Scrooge values wealth, and nothing else.