Fulling needs and providing value are both two fundemental ways to earn money. All humans have needs for things like food, water, shelther, and clothing. One can provide others with food, water, shelter, or clothing for a price potentially. Without certain basic needs, humans are not able to survive.
Also, there are luxury homes, luxury foods, and luxury designer clothing. One can perhaps earn lots of money by providing basic needs in a way that goes beyond simply providing the bare minimum to meet a need. There can be luxury vacations, giant yachts, and other sorts of extravgant items that humans humans do not actually need to physically survive.
One could live in a small home, but if one is wealthy, then perhaps one can afford more than just a modest small home. One could surive on simple sorts of food that taste plain, but for more money, one can potentially buy foods that taste better and/or are more nutrious or fancy.
There are items that one does not need to live. These include things like art supplies, hang gliders, and so on and so forth. One can earn money by providing items that are beyond the basic needs of individuals. If an economy is good, then hopefully many or all individuals are having their basic needs met sufficiently. After this then, it seems that individuals within an economic system may want items that are beyond their basic needs.
Eventually humans may need to travel to other planets in order to survive in the long term. So this is not currently a need, but may eventually become a need in thousands or billions of years if there is some sort of catastrophe that would make Earth uninhabitable, or if the Sun were to burn out (which may happen in billions of years). So, this could be thought of as a long term need potentially.
It seems good to plan ahead. The more individuals there are that are earning money, the better the economy can potentially be, it seems. Hopefully more individuals will successfully be able to earn money so they can provide for their own basic needs, and hopefully for their wants and desires beyond their basic needs as well.
There is nothing wrong with recreation and luxury items as long as they are manufactured and obtained in legal, ethical, and moral ways. There are many sorts of luxuries that humans can potentially enjoy. So, there are many ways to earn money, and these ways include both fulfilling basic needs and providing value and luxury beyond the basic needs of humans on Earth.