Abstract: Hegel's theory of logic is of extraordinary value to the creation and understanding of Das Kapital.Marx critically absorbs the thinking method of Hegel's theory of logic from the abstract to the concrete,and makes commodity as the starting point of Das Kapital,scientifically constructing the grand theoretical system of Das Kapital.In the process of dialectically revealing the links of capital operation,the mysterious shell of Hegel's dialectic idealism is revealed,and the speculative form of dialectics is abandoned to specifically elaborate the cyclic process of capital.By criticizing Hegel's “spiritual currency” as an idealistic abstract expression of the logic of private property operation in the modern world,Marx reveals the nature of real capital and its inverted illusion,and fully exposes the origin of the abstract dominance of “spiritual currency”.In Das Kapital,Marx establishes a scientific theoretical system of political economy by sublating and clarifying Hegel's logic theory.

Key words: Das Kapital, logic, dialectics, spiritual currency, sublation