Abstract: Digital labor and digital commodity are the new value source and value carrier emerging from the big data era. Being non-consumptive， timely， duplicable， sharable， segmental， exclusive， and zero in marginal cost in the big data social environment， digital commodity is featured with value dynamics with its ownership， management right and use right corresponding to the attribution rights of value， exchange value and use value respectively， which are not only interconnected but also relatively independent. Although still following the value rules， digital commodity is priced largely based on the absolute rent and differential rent derived from the income of property right and patent right. The tax collected from digital commodity serves as the policy influencing factor for its pricing， and the change of demand-supply relationship in the market contributes mainly to the fluctuation of its pricing.

Key words: digital labor, digital commodity, price, Marx's labor theory of value