Marx’s Economic Manuscripts of 1861-63
Capital and Profit

3) The Ratio is Altered Numerically and in Form

Volume 33, MECW, p. 76-77

[XVI-978] Profit is therefore a different relation firstly in its form; and secondly it is numerically different. It is a converted form of surplus value, in which there is a change firstly in the latter’s numerical relation, secondly in its conceptual determination.