The implicit homology between light, lighting and neuroscience limits international commerce, the effectiveness of lighting applications and the relevance of basic and applied research. A comprehensive system where the distinct, but interrelated roles of light, lighting and neuroscience are recognized provides a meaningful foundation for international commerce, for improving the value of lighting for society and the environment, and enriching the neuroscience research agenda. By replacing V() with a broader luminous efficiency function, termed the universal luminous efficiency function [U()], light is better defined. By formally accepting a set of benefit efficiency functions for use in lighting regulations and lighting practice, the value of lighting applications increases. By formally accepting a set of benefit efficiency functions in standards and applications, a platform for collaboration among lighting practitioners and neuroscientists is built.