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Cute Russian comic. The home of the official English version is here if anyone wants to skip ahead (or support them): https://boosty.to/gabiconomics-en

Subject of labour is everything said labour is applied to in the process of production. It’s the materials, be they in crude form or pre-fabricated(templates, dollies, billets etc.) Subject of labor(#19) and means of labor(#18) are the two parts that comprise the means of production(#6).