The merely quantitative division of the gross profit between two different
 persons who both have different legal claims to the same capital, and hence to
 the profit produced by it, thus turns into a qualitative division for both the
 industrial capitalist in so far as he is operating on borrowed capital, and for
 the money-capitalist, in so far as he does not himself apply his capital. One
 portion of the profit appears now as fruit due as such to capital in one form,
 as interest; the other portion appears as a specific fruit of capital in an
 opposite form, and thus as profit of enterprise. One appears exclusively as the
 fruit of operating with the capital, the fruit of performing capital, or of the
 functions performed by the active capitalist. And this ossification and
 individualisation of the two parts of the gross profit in respect to one
 another, as though they originated from two essentially different sources, now
 takes firm shape for the entire capitalist class and the total capital. And,
 indeed, regardless of whether the capital employed by the active capitalist is
 borrowed or not, and whether the capital belonging to the money-capitalist is
 employed by himself or not. The profit of every capital, and consequently also
 the average profit established by the equalisation of capitals, splits, or is
 separated, into two qualitatively different, mutually independent and
 separately individualised parts, to wit — interest and profit of
 enterprise — both of which are determined by separate laws. The
 capitalist operating on his own capital, like the one operating on borrowed
 capital, divides the gross profit into interest due to himself as owner, as his
 own lender, and into profit of enterprise due to him as to an active capitalist
 performing his function. As concerns this division, therefore, as a qualitative
 one, it is immaterial whether the capitalist really has to share with another,
 or not. The employer of capital, even when working with his own capital, splits
 into two personalities — the owner of capital and the employer of
 capital; with reference to the categories of profit which it yields, his
 capital also splits into capital-property, capital outside
 the production process, and yielding interest of itself, and capital
 in the production process which yields a profit of enterprise through
 its function.