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Helmut Reichelt has pointed out, however, that the term was used prior in a couple instances by the German sociologist Georg Simmel (Reichelt, “Marx’s Critique of Economic Categories,” pg. 4). Notably, Simmel’s usage occurs in connection with the “abstract value” represented and measured by money, as that which converts qualitatively incommensurable items into quantitatively commensurable commodities. He writes that “not only the study of the economy economics but the economy itself is constituted by a real abstraction from the comprehensive reality of valuations” (Simmel, The Philosophy of Money, pg. 78).