Daylighting is the use of natural light as a main illumination source from a myriad of glazing devices in both vertical and horizontal positions within a building. The use of daylighting stems from the beginning of time and since the beginning there have always been similar concerns regarding proper design, light output, glare and even heat. The quality of light and the value to the human eye and visual acuity have never been argued. The light in the shade of a tree has been measured at 600–800 foot candles (6,000 – 8,000 lux), yet the eye is never more relaxed than when it’s introduced to these lighting levels. It is the light that our eyes were made for. However, over time, the value of daylighting through a building’s roofing system (often referred to as “toplighting” in the United States) has taken on debate from an energy perspective, pitting thermal efficiency of a system against electric light energy reduction provided by the system. Today, code bodies are torn between thermal efficiency mandates and the use of commissioned lighting control with properly diffused, high visable light transmission skylights as to which properties provide the greatest performance measurements for total building energy efficiency. This article was written to discuss these differences and to expose the need for varying standards in systems based on the design and energy efficiency prescriptive used.