The Value of a Man - A Parable

The value of a man is like a good man that has two $100 bills. Thirsty, he purchases a bottle of rainwater for $1, but the water seller doesn't have $99 in change so the good man tells him to keep the change. Later, he meets an elderly man who possesses a jewel of great worth. The old man tells him that robbers are threatening to come and take the jewel from him. Having belonged in his family for generations the jewel is priceless to him, but he has no children to whom to pass it. He gives it to the good man to keep, desiring that it not fall into the hands of evil men. Honored, the good man gives the old man his second $100 bill.

Who determines that the bills are worth $100?
Which $100 is worth more to the good man?
Which $100 bill are you?
How do you spend your $100 bills? (goats and sheep)