The development of Marx's theory of the distribution of surplus-value in the Manuscript of 1861-63

It has been discovered in recent years that Marx wrote four drafts of Capital, not just two (the Grundrisse and Capital), as was previously thought. The second draft is the Manuscript of 1861-63 in which Marx developed for the first time his theory of the distribution of the total surplus-value into individual parts (equal rates of profit, commercial profit, interest, and rent) that would later be the content of Volume 3 of Capital. This paper reviews how Marx developed his theory of the distribution of surplus-value in the Manuscript of 1861-63.