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The bodily form of A is the value-form of B. This is the form of relative value – ie, relative to another commodity, expressed in terms of another commodity.
Everyone knows, if he knows nothing else, that commodities have a value-form common to them all, and presenting a marked contrast with the varied bodily forms of their use-values.
They manifest themselves therefore as commodities, or have the form of commodities, only in so far as they have two forms, a physical or natural form, and a value-form.
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