Materialized labor not only cannot create value but also cannot transfer value.

物化劳动不仅不能创造价值，也不能转移价值。

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Acknowledging that materialized labor creates value does not deny the labor value theory.

承认物化劳动创造价值并没有否定劳动价值论。

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Materialized labor is dead labor. Only living labor possesses the dual properties of labor, and involves the problem of abstract labor that creates value.

物化劳动已经是死劳动，只有活劳动才具备二重属性，才有抽象劳动形成价值的问题。

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