As the characters commute to and from their laps of luxury, East and West Egg, they drive through the desolate Valley of Ashes. The site is a physical display of the detrimental effects of massive capital accumulation, reflecting inequality contrasted by grand New York City and its surrounding communities. The area symbolizes the moral and physical degradation of the common person due to the unchecked power and wealth growing among the ultra-wealthy. Characters such as Myrtle are representatives of the community: cheating, selfish, and greedy. The overflow of excess from the surrounding Eggs has poisoned the character and environment of The Valley of Ashes, leaving the land in ‘ashes’ or destruction.
The setting is a sobering sight to the wealthy characters of the realities outside their bubbles as they pass through it. Their inner circles comprise most of the same type of folk: wealthy (often inherited), white, hedonistic partygoers, and self-centered, leaving an echo chamber of perception of reality, moral and ethical doings, and a disconnection from reality. The spare lapses in this world come in scenes when characters from the Eggs interact with Myrtle and George Wilson in their shared environment, the only major characters and settings that reflect poverty through and through. This and related behaviors have rendered much guilt in the characters used to the luxuries of the Eggs, manifesting an idea of a God-like witness watching over them and judging in the form of the billboard of T.J. Eckleburg’s eyes along the highway.
In reality, these eyes are an advertisement for a local optometrist, but for the characters, they represent a very real depiction of judgment and divine intervention. Deep down, they feel guilt for the wasteful and unnecessary acts they commit but are only willing to be conscious of this while viewing the ominous blue eyes confronting their views. The eyes, suspended upon a faded billboard, contain an inscription advertising an occultist. This was a historical name for an optometrist but is also an interesting allusion to religion and spirituality, which is scarce in the novel. This disparity could relate to the character’s lack of morals, replacing a religious icon with the worship of money or selfish pursuits.
Interestingly enough, the billboard representing God challenges everything the characters and their respective pursuits have caused. It makes them think and ponder and is one of the only reflective elements cast upon these characters. Will they change their ways due to the guilt of the watchful eyes or accept the decay of their sins unraveling and poisoning everything?