Reality is the fundamental object of Marxist theoretical thinking and practical transformation. It is precisely because of the continuous approach and exploration of social reality that the basic principles of Marxism are formed and developed. The concept of reality became the fundamental theoretical prerequisite for Marx to achieve philosophical revolution and establish new materialism. As the research perspective continues to focus on the reality of capitalist society, Marx's view of reality has shown further concretization and development in Capital and its manuscripts. "Capital" faces the real society, approaches the real situation, and grasps the specific logic of reality, containing many profound theoretical inspirations, which can provide us with a scientific methodology to accurately understand and grasp contemporary reality, and to respond reasonably to changes in the world, the times, and history. The view of reality in Capital contains an organic unity of theoretical and practical dimensions. The so-called concept of reality refers to the basic views and ways of observing reality itself, containing the relationship between theory and practice. From the perspective of reality itself, from Western classical philosophy to modern philosophy, metaphysical concepts such as "reality" and "existence" and "existence" have gradually distinguished. The practicality, historicity, and totality contained in "reality", which was originally a category of thought, are constantly revealed. Isolated natural objects and direct objects are only "real existence". Only through practical transformation under certain historical conditions can natural "real existence" become a social and historical "reality", and the practical subject itself truly become a "real person". From a theoretical perspective of reality, as Marx further focused on the reality of capitalist society in Capital, the practical essence of reality itself was further highlighted. On the basis of a certain level of productivity development, the labor activities of people under the domination of capitalist production methods have formed a specific social reality. This social reality is not only an objective social existence continuously reproduced by the capitalist mode of production, but also manifests as a scientific abstraction or theoretical representation of the social production process in Capital. It is precisely the capitalist mode of production, which has a rich and distinct historical prescribed social practice activity system, that has laid the objective foundation for the realistic view of Capital. Therefore, the realistic view of Capital fully reflects the fundamental theoretical dimension of the practical dimension, and the theoretical dimension continuously reproduces the unity and comprehensiveness of the practical dimension. Reality is the social existence itself that is constantly reproduced by the practical activities of real people and has a decisive role in the thinking process. The concept of reality is the theoretical reproduction of social existence, which is the reproduction of concrete thinking on reality in the concept. The unity of theory and practice is the fundamental methodology for scientific understanding of social reality. The new materialist view of reality in Capital points out that on the one hand, it is necessary to have a correct understanding of the reflective "gap" between theory and practice, fully respect the original innovation of practice, and avoid the arbitrary intervention or abstract domination of theory on practice. Theory, as a representation of reality, cannot be associated with sensory practical activities