Abstract
Marx in _Economic and Philosophic Manuscripts _(1844)_ _states that the discovery of the essence of Labor is the major achievement of Hegel in _Phenomenology of Spirit_. He, however, claims in the same pages that Hegel's understanding is one-sided and abstract since he just knows the positive side of labor. This paper seeks to show that Marx in his early writings establishes labor (praxis) as the philosophical foundation which sublates (aufheben) Hegel's speculative philosophy. In this regard, we first articulate Hegel's metaphysical understanding of labor in 'Master and Slave' section of _Phenomenology_ and show how this concept plays a pivotal role in filling the gap between subject and object. We, then, try to show how Marx, by basing on Hegel's dialectical logic, criticizes Hegel's one-sided articulation and synthesizes Praxis as the fundamental connection of subject and object.