The lives of those living in the East and West Egg, like those in the Valley, are hollow; as time progresses, the Valley grows ranker as do the lives of many characters in the novel.
Lying in The Valley of Ashes is another dominant symbol in the novel, which is the billboard eyes of Dr. T.J. Eckleburg; they are enormous and always seem to be watching the misdeeds of those in the community. The eyes represent the loss of spiritual values as well as the vigilant eyes of God. While the billboard was erected to promote the business of an optometrist, it became neglected, just as the people's spirituality was. In The Great Gatsby, God seems to abandon America, leaving behind only Dr. T.J. Eckleburg to stare down upon all who abandon their spiritual values in pursuit of material wealth. The eyes also frown down on other morally corrupt characters guilty of various vices (e.g., Tom Buchanan, Gatsby, Myrtle Wilson, and Daisy Buchanan). George Wilson, the owner of a rundown automobile shop at the edge of The Valley of Ashes, associates T.J. Eckleburg's eyes with the omniscient eyes of God. After the death of his wife, Wilson yells to a friend, "God knows what you've been doing, everything you've been doing. You may fool me, but you can't fool God!" (Fitzgerald 159). In return, the friend replies, "It's just a billboard" (Fitzgerald 159). This exchange accurately symbolizes how some people believe God is always watching their actions, while the majority choose to either discount God entirely or disregard their spiritual values to pursue their selfish desires. The eyes insinuate that the ethical and moral decay of characters in The Great Gatsby is due to the overwhelming desire for the American dream to be fulfilled. .
In this context, Jay Gatsby is the ultimate example of one willing to achieve the American dream by any means necessary, including immoral or unethical behavior. His dream is a naive wish based upon the misleading assumption that material possessions provide true happiness.