In the second place, however, the value of the yarn contains a
 surplus-value of £78, equal to 1,560 lbs. of yarn. C as an expression
 of the value of the 10,000 lbs. of yarn is therefore equal to C plus DC,
 or C plus an increment of C (equal to £78), which we shall call c,
 since it exists in the same commodity-form as now the original value C.
 The value of the 10,000 lbs. of yarn, equal to £500, is therefore
 represented by C + c = C'. What turns C, the expression of the value of
 10,000 lbs. of yarn, into C' is not the absolute magnitude of its value
 (£500), for that is determined, as in the case of any other C standing
 for the expression of the value of some other sum of commodities, by the
 quantity of labour embodied in it. It is its relative value-magnitude,
 its value-magnitude as compared with that of capital P consumed in its
 production. This value is contained in it plus the surplus-value supplied
 by the productive capital. Its value is greater, exceeds that of the capital-value
 by this surplus-value c. The 10,000 lbs. of yarn are the bearers of the
 capital-value expanded, enriched by this surplus-value, and they are so
 by virtue of being the product of the capitalist process of production.
 C' expresses a value-relation, the relation of the value of the commodities
 produced to that of the capital spent on their production, in other words,
 expresses the fact that its value is composed of capital-value and surplus-value.
 The 10,000 lbs. of yarn represent commodity capital, C', only because they
 are a converted form of the productive capital P, hence in a connection
 which exists originally only in the circuit of this individual capital,
 or only for the capitalist who produced the yarn with the help of his capital.
 It is, so to say, only an internal, not an external relation that turns the 10,000 lbs. of yarn in their capacity of vehicles of value into a commodity-capital. They exhibit their capitalist birthmark not in the absolute magnitude of their value but in its relative magnitude, in the magnitude of their value as compared with that possessed by the productive capital embodied in them before it was transformed into commodities. If,
 then, these 10,000 lbs. of yarn are sold at their value of £500,
 this act of circulation, considered by itself, is identical with C — M,
 a mere transformation of an unchanging value from the form of a commodity
 into that of money. But as a special stage in the circuit of an individual
 capital, the same act is a realisation of the capital-value embodied in
 the commodity to the amount of £422 plus the surplus-value, likewise
 embodied in it, of £78. That is to say it represents C' — M', the
 transformation of the commodity-capital from its commodity-form into the
 money form. [4]