Georg Simmel's "Philosophy of Money" is divided into six chapters, each containing three sections.

Chapter one discusses the relationship between value and money. In section one, Simmel explores the objective value of objects and how economic value is a result of the subjective value of the individual. He uses the concept of aesthetic value as an analogy. In section two, he discusses the role of exchange in giving objects objective value, and the social factors that contribute to the establishment of prices. In section three, he discusses the relativistic nature of economic value and the function of money as a symbol of exchange.

Chapter two discusses the substance value of money. In section one, Simmel argues against the idea that money has an inherent value, instead proposing that it functions as a measure of value in relation to other goods. In section two, he discusses the limitations of symbolic money and the importance of maintaining the substance value of money. In section three, he explores the historical and social factors that have led to the transition from the substance value of money to its function as a symbol of exchange.