Effectively there is a Value ($) / Capacity (Loot Bag) ratio. With the loot bag being very limited it is key to not only try and fill it completely but also fill it with items of the highest value to maximize the most money looted through the heist.

This guide will briefly cover the primary and secondary targets available to loot including the percentage of space they take and their overall value.

As of this date, the three most valuable items as secondary targets seem to be, in order: Gold, Weed & Cocaine with the consideration of the weight of each stack. I will break it all down below starting first with the primary targets. Please note that these figures might not be to the exact dollar as the difficulty of the mission plays a role and what you decide to loot to fill your bag.

Once the heist is over, there are two additional fees that will be taken off your total score, first is the Fencing Fee which equates to - 10% of the primary & secondary takes combined, this goes to Minnie Madrazzo and lastly, there is Pavel's cut of - 2% of the primary & secondary take combined.

Tequila

⭐ ​$630,000 (Normal)
⭐ ​$693,000 (Hard)

Ruby Necklace

⭐ ​$700,000 (Normal)
⭐ ​$770,000 (Hard)

Bearer Bonds

⭐ ​​$700,000 (Normal)
⭐ ​$847,000 (Hard)

Pink Diamond

⭐ ​$1,300,000 (Normal)
⭐ ​$1,430,000 (Hard)

Panther Statue:

⭐ ​$1,900,000 (Normal)
⭐ $2,090,000 (Hard)

Madrazo Files:

⭐ ​$1,100,000 (Normal)

NOTE: Value of items based on difficulty. Hard mode = Higher valued loot.

b]Cash:[/b]

⭐ Value Per Stack: $78,750 to $83,250 +/-
⭐ Weight Per Stack: 25%

Weed:

⭐ Value Per Stack: $130,500 to $135,000 +/-
⭐ Weight Per Stack: 33%

Cocaine:

⭐ Value Per Stack: $198,000 to $202,500 +/-
⭐ Weight Per Stack: 50%

Paintings:

⭐ Value Per Stack: $157,500 to $180,000 +/-
⭐ Weight Per Stack: 50%

Gold:

⭐ Value Per Stack: $332,187.00 +/-
⭐ Weight Per Stack: 66%
⭐ Value Per Bag: Up to $498,276.00 +/-

Personal Hidden Safe/Vault - Located next to the fireplace as you enter the office, right of the window behind El Rubio's desk.

Cash:

⭐ $50,000 - $100,000 (+/-)

Desk Drawer - The key is found with a guard who occasionally spawns outside of bars and clubs in GTA Online during Random Events. The guard will spawn differently for each player, so every player must visit a number of bars/clubs for the Random Event to occur.

The sleeping guard will spawn outside of the club, and players can interact with the Body to receive a "Small Key" in their inventory, this key unlocks the drawer at El Rubio's desk.

⭐ Perico Pistol

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Extracts From:
⭐ Reddit User FMT_WL
⭐ Reddit User Darthij

Thank you!