Commercial Profit
The profit made by a commercial capitalist operating a commercial activity is the return or income received from a commercial investment. Commercial profits do not arise from the sphere of circulation. In fact, labor in the sphere of commodity circulation does not produce value or surplus-value, except for productive labor such as packaging, storage and transportation. The source of commercial profit is a portion of the surplus-value created by the workers employed in industry.
The industrial capitalist or the productive capitalist sells commodities to the commercial capitalist at a price lower than the price of production of the commodity, and the commercial capitalist sells commodities at the price of production of the commodity, and the difference between the selling price and the purchase price, after deducting the pure costs of circulation and taxes, etc., is the commercial profit. In essence, commercial profit is the transferred part of the surplus-value created by the labor of industrial laborers, realized by the surplus-labor of industrial laborers and appropriated by commercial capitalists without compensation, and is the transmuted form of surplus-value. Commercial profit reflects the relation between commercial capitalists and industrial capitalists in the joint division of surplus-value.