Capital: A Critique of Political Economy, divided into three volumes, is a foundational theoretical text in materialist philosophy, economics and politics. The Volume III describes the overall process of capitalist production and studies the specific forms of capital and surplus-value respectively. Its content achieves the high unity of the production process, circulation process and distribution process of capital, and analyzes the distribution of surplus value, which is not only the climax of theoretical analysis, but also the completion of theoretical analysis.

Karl Marx (1818-1883) was a German philosopher, economist, historian, sociologist, political theorist, journalist and socialist revolutionary. His best-known titles are the 1848 pamphlet, The Communist Manifesto, and the three-volume Capital: A Critique of Political Economy. His political and philosophical thought had enormous influence on subsequent intellectual, economic and political history