Abstract: The traditional research on Marx’s philosophy of law was affected by explanation about Marx’s philosophy from The history of the Soviet Communist Party 4:2 of the Soviet Union, which comprehended Marx’s philosophy as substance ontology; therefore comprehended Marx’s philosophy of law ontology as substance ontology; moreover on the basis of philosophy of law substance ontology; then the value of Marx’s law philosophy theory is also understood as material value or objective value theory. The ontology of Marx’s philosophy should be called the practice ontology or the labor ontology, which is to understand the world starting from the social practice or the production practice of material life, which is called labor and is the fundamental characteristics of Marx’s philosophy. Marx’s value theory is not material value or objective value theory, but the unity of subjective and objective of the practical value or labor value theory. Marx’s value of law theory is not objective value, but unity of subjective and objective based on practice value. Marx believes that the legal value is the unity of opposites between subject and object, individual and society, abstract and concrete, class nature and humanity, and ideal and the reality.

Key words: Marx, labor philosophy, value, legal value