This study aimed to examine children's perceptions regarding the concepts of benevolence and responsibility in early childhood and the way they put them into practice. The study was designed according to the basic qualitative research method and consisted of 64 children between the ages of 4 and 5. The data were collected through interactive value stories, children's drawings related to the relevant values, and semi-structured interviews. The data analysis presented remarkable results, the first of which is that preschool children may have not only result-oriented but also intention-oriented moral values. The second result is that the course of behaviours related to moral values is primarily directed towards family members. As the third result, preschool children's moral values were found to appear often in their relationships with people in need and with people who are much older. Finally, the fourth result indicates that children associate moral values not only with human beings but also with nature and plants, which is a significant indicator that universal moral thinking can develop in children of this age.