are. have been. See note on Matthew 10:30; Acts 27:34. and compare 1 Samuel 14:45; 1 Kings 1:52.
more value. differ from: i.e. excel.
Related Commentaries of Luke 12:7
Luke 12:7
7 But even the very hairs of your head are all numbered. Fear not therefore: ye are of more value than many sparrows.