Chapter 1: The Commodity

Page 143

As a use-value, the linen is something palpably different from the coat; as value, it is identical with the coat, and therefore looks like the coat. Thus the linen acquires a value-form different from its natural form.
[...] The body of the commodity, which serves as the equivalent, always figures as the embodiment of abstract human labour, and is always the product of some specific useful and concrete labour [...] In order to act as such a mirror of value, tailoring itself must reflect nothing apart from its own abstract quality of being human labour.