Note that javascript have function scope and not block scope which means variables declared inside a function with the keyword var can be used inside that function only.
But here you are declaring valueFirst and valueSecond without the keyword var, so they are both considered as a global variables so you can access them anytime you want and anywhere even inside an if statement
You can also use this way:
$(document).ready(function () {
var valueFirst,valueSecond; // declaring both variables at the beginning after document.ready
$(".plcardFirst").change(function() {
valueFirst = $( ".plcardFirst" ).val();
});
$(".plcardSecond").change(function() {
valueSecond = $( ".plcardSecond" ).val();
});
// now you can use valueFirst and valueSecond of course if $( ".plcardFirst" ).val() and $( ".plcardSecond" ).val(); return something
//example if(valueFirst == valueSecond){alert('both values are equal ');}
});