Abstract: The fuzzy boundary of money and capital makes the thinking subject influenced and interfered with the concept of capital in the process of understanding the currency. Reconsidering the value of money and the value of capital proliferation is the primary prerequisite for understanding money and capital, and the division of the three "qualities" is the core of the currency and capital. Casting off the misunderstanding of money and capital and achieving the reflection of the two is to understand no matter how the currency transforms to the capital, capital cannot overcome its inherent contradictions.